Conceptually, why are flexible budgets preferred over static budgets?

Select one:

a. Comparing actual amounts to static budget amounts is like comparing apples to oranges, since static budgets are based on budgeted rather than actual activity.

b. Static budgets ignore variable costs.

c. Flexible budgets include manufacturing overhead costs.

d. There is usually a large difference between fixed costs for a static budget and fixed costs for a flexible budget.