24. Which of the following is not a benefit of self-imposed budgets? A manager who is not able to meet a budget that has been imposed from above can always say that the a. budget was unrealistic and impossible to meet b. Budget estimates prepared by front-ine managers are often more accurate and reliable. c. Lower-level managers are encouraged to create budgetary slack since they are more knowledgeable of day-to-day operations Motivation is generally higher d. 25. The budgeting process begins with the preparation of thebudget. a. Cash b. Direct Materials c. Production d. Sales