2. When compared to static budget, flexible budgets (2 points) Offer managers a more realistic comparison of budget and actual fixed cost items under their control. Encourage managers to use less fixed costs items and more variable costs items that are under their control Provide a better understanding of the capacity variances during the period being evaluated. Offer managers a more realistic comparison of budget and actual revenue and cost items under their control. 2. When compared to static budget, flexible budgets (2 points) Offer managers a more realistic comparison of budget and actual fixed cost items under their control. Encourage managers to use less fixed costs items and more variable costs items that are under their control Provide a better understanding of the capacity variances during the period being evaluated. Offer managers a more realistic comparison of budget and actual revenue and cost items under their control