C is corrent. The requirement is to identify the input that would be most beneficial to consider when developing a capital budget. C is corrent because a capital budget is a budget of future expenditures for buildings and equipment, and equipment requests from profit centers are an important input.
A is incorrect because while it is an important consideration, it has no direct input into the capital budget.
A is incorrect because while it is an important consideration, it has no direct input into the capital budget.
D is incorrect because while it is an important consideration, it has no direct input into the capital budget.
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