Which of the Following Is Considered a "Feeder" System to the Cost

Multiple Choice

Which of the following is considered a "feeder" system to the cost management system?
$\text {\underline{ Payioll} }$             $\text {\underline{ Budgeting} }$              $\text {\underline{ Inventory valuation} }$

A) yes no yes
B) yes yes yes
C) no no no
D) yes yes no