How are budgets useful in helping to control costs?

Question 2 options:

	They focus on controllable costs, and they eliminate the need to focus on variances
	They determine which variances are controllable and which are not, and they focus on the uncontrollable variances to control costs
	They determine which variances are controllable and which are not, and they focus on the controllable variances to control costs
	They focus on uncontrollable costs, and they eliminate the need to focus on variances