While preparing a budget, which of the following activities enable managers to do a better job of managing:

(A) Advance warning of and assignment of responsibility for conditions that require corrective action

(B) Develop new policy to improve control of inventory management

(C) Adjusting the budget to reflect different levels of sales or production

(D) Coordination of activities among all departments whithin the organization

(E) Creation of standards for evaluating performance

Choose the correct answer from the options given below: