CMA Adapted Kallert Manufacturing uses budgets only as a planning tool. Management has decided that it would be beneficial to also use budgets for control purposes. To implement this change, the management accountant must

a. appoint a budget director.

b. organize a budget committee.

c. develop forecasting procedures.

d. report daily to operating management any deviations from plan.

e. synchronize the budgeting and accounting system with the organizational structure.