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Answer (D) is correct . A flexible budget is adaptable to unanticipated levels of production. Flexible budgeting enables an organization to compute the levels of cost that “should” have been incurred given the level of output actually achieved.

Answer (A) is incorrect because The purpose of a zero-based budget is to force managers to justify all their anticipated expenses for a period.
Answer (B) is incorrect because The purpose of a rolling budget is to keep a manager’s attention focused on the long-term.
Answer (C) is incorrect because The purpose of activity-based budgeting is to appropriately assign indirect costs that would otherwise have to be arbitrarily allocated.