Which of the following statements concerning zero-based budgeting is true? Select one: A. Zero-based budgeting specifies that every expenditure must be justified. B. Zero-based budgeting is mainly used to assess research and development departments and similar departments where the relationship between inputs and outputs is weakest. C. Zero-based budgeting is a variation of the incremental approach. D. Zero-based budgeting specifies that every line item must be rounded to the nearest thousand dollar increment.