A significant advantage of using either an activity-based budgeting (ABB) or a time-driven activity-based budgeting (TDABB) system is?

• Reduction in the cost of developing budget amounts.

• Estimation of the cost of unused capacity, as a by-product of the budgeting process.

• Increased levels of "budgetary slack," which has a positive influence on motivation.

• Elimination of the need to generate a sales forecast for the upcoming period.

• The incorporation of continuous-improvement standards within the budgets.