A company manufactures a line of products that vary with complexity: a basic model, a
standard model, and a deluxe model. The company uses 25 different activity cost drivers to
assign overhead costs to its products. The deluxe model typically uses more cost drivers
than the simpler models. The company encourages managers to focus on activities
performed for each product and to control the cost of those activities. Which budget
methodology would best meet this company’s needs?