18. Ms. Greengrass is preparing the budget for the HR. Department, of which she is manager. She has taken last years' budget and critically examined each item to see if this year's activities should be reected in the same amount, a higher, or a lower figure. She is using a) Zero-based budgeting b) Kaizan budgeting c) Benchmarking (1) Incremental budgeting e) Random budgeting