14) Which of the following statements is false? 

A. Flexible budgets can be used when there is more than one cost driver

 B. The fixed component of a budget for a cost has no effect on its activity variance 

C. When there is a favorable spending variance, actual activity must be less than budgeted activity 

D. To understand performance better, actual results should be compared to the flexible budget

 E. If the actual activity exceeds budgeted activity, the activity variance for an expense will never be favorable,