What Is an Advantage of Using a Raw Materials Subsidiary

What is an advantage of using a raw materials subsidiary ledger?

A) It includes only one large record for all materials used, so materials details are combined into one location.
B) It is less detailed than the general ledger, giving a broader overview for decision purposes.
C) It allows for better control of inventory because it tracks each type of material used in production.
D) It contributes to easier recordkeeping since the sum of the balances of the subsidiary ledger do not have to match general ledger totals.