A bakery estimates its predicted yearly expenditures on ingredients when allocating its annual food budget by adding a correction factor of five percent to its costs from the previous year. This method allows the bakery to quickly and simply account for annual increases in the cost of raw ingredients.
Which of the following, if true, would most call into question the economic soundness of the bakery's method for estimating its food budget?
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AThe bakery might repeatedly account for the use of a costly ingredient that it no longer uses.
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BIncreases in the cost of raw materials have not varied considerably in the past decade.
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CThis method of budgeting might discourage the bakery from developing new and innovative recipes.
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DThe bakery might allocate too little money for its other operating expenses.
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ESome bakery executives do not believe this is the best practice.
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正确答案: A