Which of the following would make life-cycle budgeting particularly important to implement?

A.

a very short R&D period with minimal costs but with an emphasis on speed to market

B.

the development period for a product is long and that the R&D needed and the design activities are costly

C.

a product that will be brought to market very quickly and will only be offered for a limited time

D.

a service that will be offered once this year and then eliminated as a result of a proposed sale of a division