I believe it is A) Input because input costs means the cost of direct material, direct labor, and other overhead items devoted to the production of a good or service.
Cash flow spreadsheet refers to the statement of planned cash inflows and outflows. Budget cash flow spreadsheet is used to estimate the short-term cash requirement and it can also be used to detect where the maximum cash is going out and from where is the maximum inflow.
It is also important because it helps you determine whether the your business has enough cash to run or to expand it in future. Hence cash flow spreadsheet is a must in a simulation to grow.
Answer:
By 1900, the White House staff included one "secretary to the president" (then the title of the president's chief aide), two assistant secretaries, two executive clerks, a stenographer, and seven other office personnel.