The following statements have been made about operational control. (1) Budgeting is commonly associated with decision making at the operational planning level within a management hierarchy. (2) Operational control decisions in general are more narrowly focused and have a shorter time horizon than management control decisions. Which of the above statements is/are true? A. 1 only B. 2 only C. Neither 1 nor 2 D. Both 1 and 2