Ashland Inc

Multiple Choice

Ashland Inc.is a manufacturer of small appliances.For which of the following activities would Ashland be more likely to use a static budget than a flexible budget?

A) For planning the amount of direct materials that will need to be purchased in the upcoming year
B) For the evaluation of whether or not actual direct labour costs were reasonably close to budgeted direct labour costs
C) For the evaluation of whether or not actual manufacturing overhead costs were under or overapplied during the year
D) For the evaluation of whether or not employees made the most efficient use of their time