Which One of the Following Is a Benefit of Activity-Based

Which one of the following is a benefit of activity-based budgeting?

A) It uses a single cost driver for batch-level activities or higher.
B) It is the most convenient method of budgeting as it requires minimal effort.
C) It provides detailed information that improves decision making.
D) It is the most efficient method to budget direct costs and trace them to individual cost objects.