When a Manager Is Concerned with Monitoring Total Cost, Total $\begin{array} { l l l } & \text { Flexible Budgeting } & \text { Standard Costing } \\\end{array}$

When a manager is concerned with monitoring total cost, total revenue, and net profit conditioned upon the level of productivity, an accountant should normally recommend: (CPA adapted)
$\begin{array} { l l l } & \text { Flexible Budgeting } & \text { Standard Costing } \\\end{array}$
A. $\begin{array} { l l l } &&& \text { Yes } &&&&&&& \text { No } \\\end{array}$
B. $\begin{array} { l l l } &&& \text { Yes } &&&&&&& \text { Yes } \\\end{array}$
C. $\begin{array} { l l l } &&& \text { No } &&&&&&& \text { Yes } \\\end{array}$
D. $\begin{array} { l l l } &&& \text { No } &&&&&&& \text { No } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D