9. You have been asked to prepare the annual budget for a small business, however, the review process results in your draft budget plan being rejected due to your managements desire to cut costs. They have targeted discretionary costs such as travel, conference and advertising costs because the fixed costs cannot be changed. In addition, they also ask you to explore areas of opportunity to cut costs in both goods and/or the freighting of goods. What should you do? (Hint: You may need to consider which departmental managers you may negotiate, and what matters you should negotiate with them.)