Which one of the following statements concerning capacity cushions is BEST?

A、Largecapacitycushionsareusedmoreoftenwhenfuturedemandislevelandknown
B、Smallcapacitycushionsareusedextensivelyincapitalintensivefirms
C、Capacitycushionsareusedprimarilyinmanufacturingorganizations,notinserviceorganizations
D、Smallcushionsareusedinorganizationswheretheproductsandservicesproducedoftenchange