Select one of the options listed below which is not a benefit of budgeting:

D)

is not a benefit of budgeting

D) >>>>>>>>>>>>>>>>>>>It reduces the need for tracking actual cost activity

The correct option is (D) It reduce the need for tracking actual cost activity

answer d is the correct answer 

actual cost is necessary for budget variance  

D<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

I would like to say that the D is correct answer

D) It reduces the need for tracking actual cost activity

D is most appropriate answer

Answer to this question is (d).

Answer D  is the right option