Which of the following statements are true?(i) A flexed budget allows businesses to evaluate a manager's performance more fairly.(ii) A fixed budget is useful for defining the broad objectives of the organisation.(iii) Relying on fixed budgets alone would usually give rise to massive variances.

A．(i) and (iii) only
B．(i) and (ii) only
C．(ii) and (iii) only
D．(i), (ii) and (iii)