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Answer (D) is correct . A flexible budget provides managers with the revenues and costs that “should” have been earned and incurred given the actual level of production achieved. This information is far more useful than the static budget prepared before the fiscal period began when the production level was uncertain.

Answer (A) is incorrect because The use of fixed costs is a decision involving leverage; flexible budgeting is not relevant.
Answer (B) is incorrect because While flexible budgeting can provide more useful variances than static budgeting, a better understanding of the variances can only proceed from knowing the business.
Answer (C) is incorrect because The choice to employ variable costs in preference to fixed costs is a decision involving the degree of leverage; flexible budgeting is not relevant.