Which of the following statements is true? Comparing the flexible budget to the as-if budget isolates a change in input price (eg, budgeted input price vs. actual input price). B Activity-based costing is not used to evaluate customer profitability, Sales quantity (budgeted sales volume vs. actual sales volume) is the only item which differs between the master budget and the flexible budget. A budget reconciliation report shows the difference between actual profit and budgeted profit and does not show the other variances