21) _____ is the logical integration of management accounting tools to gather and report data and to evaluate performance. A. An internal control system B. A quality control system C. A financial-reporting system D. A management control system 22) _____ are components of a master budget. A. A strategic plan and an operating budget B. An operating budget and a capital budget C. A continuous budget and a static budget D. A cash budget and an activity budget 23) An important factor considered by sales forecasters is _____. A. production employee requirements. B. expectations of the board of directors. C. competitors