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Answer (A) is correct . A flexible budget is a series of several budgets prepared for various levels of sales and production. It is designed to allow adjustment of the budget to the actual level of activity before comparing the budgeted activity with actual results. A firm with peak seasons may prefer flexible budgeting because of its difficulties in predicting the activity level.

Answer (B) is incorrect because A static budget is prepared for only one level of sales or production and is appropriate for a firm with little periodic variation in activity.
Answer (C) is incorrect because Zero-based budgeting is a process by which each manager must justify his/her entire budget every period.
Answer (D) is incorrect because Project or program budgeting is used for special projects or programs, not ongoing activities.