ERP systems store vast quantities of information about the materials, machines and equipment, labor, power, maintenance, and setups needed to manufacture different products. This helps simplify the budgeting process as ERP systems ________.

A. automatically identify and record changes in processes involved in producing products B. identify which underlying assumptions are likely to change C. can quickly calculate the manufacturing and nonmanufacturing costs based on a given sales quantity D. always use a rolling budget ensuring that a budget is always available for a specified future period