Why is it useful to decompose a flexible budget variance into a rate (price) variance and an efficiency (quantity) variance? O A. Managers can better understand the factors causing reduction in cash flow. O B. Managers use these factors to ensure that pricing is competitive. OC. Managers can better understand the factors causing those variances and correct the standards or institute changes that help reduce expenses. O D. This helps managers in knowing how much supplies will be needed in the long-run of the business