Budgeting supports the planning process by encouraging which of the following activities?

a$.$ Budgeting works better when top management imposes the budgets on lower$-$level managers.

b$.$ Budgeting increases the motivation of managers and employees by providing agreed$-$upon expectations.

c$.$ Budgeting ensures that all company goals will be met at all times.

d$.$ Budgeting directs the day$-$to$-$day activities of the company.