14. flexible budget Consider a manager who produces goods or services according to customer demand. The accounting library uses an estimate of total cost based on an LLA of TC = F +vq, where q is some aggregate measure of output. This is, of course, a flexible budget. Is the "flex" in the flexible budget useful in evaluating the manager? If you know total cost, is it likely learning output will bring additional, useful information to the evaluation task? Carefully explain. Can the manager control output?