5.24 Kaizen budgets LO4 Continuing from exercise 5.23, the financial controller of Data Processors recently attended an accounting conference, which discussed the benefits of adopting kaizen budgeting within an activity-based budget. After meeting with operational managers at Data Processors it was decided to instil a continuous improvement approach to operations by reducing the cost driver rate by 5 per cent in 2016 and a further 5 per cent in 2017. Required (a) Prepare the revised activity-based budget for 2016 and 2017. (b) Are there potential behavioural consequences of adopting this kaizen approach to budgeting at Data Processors