How can$$ flexible$-$budget variance analysis be used to control costs of activity$$ areas?

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Part $1$

A$.$

$$Flexible$-$budget variance analysis is particularly useful because fixed costs are included and treated as variable costs in the analysis.

B$.$

$$Flexible$-$budget variance analysis can be used to control costs in an activity area by isolating spending and efficiency variances at different levels in the cost hierarchy.

C$.$

$$Flexible$-$budget variance analysis is useful because all costs remain static regardless of the output level chosen to$$ "flex" the variable costs and revenues.

D$.$

$$Flexible$-$budget variance analysis gives insight into why actual activity revenues differ from budgeted activity revenues.