Advantages of participative budgeting includes all but _______.

	A.	budget estimates are prepared by those directly involved in the activities.
	B.	claims that the budget was unrealistic and impossible to meet cannot be made.
	C.	individuals at all levels of the organization are recognized as members of the team whose views and judgements are valued by top management.
	D.	top managers do not need to scrutinize budgets prepared by lower-level managers.