Junko is the production manager at Alpha Minerals Inc., and she is responsible for formulating the budget for her department. She will be evaluated on her ability to control costs. After considerable thought, she arrives at her best estimate of costs and then adds a further 10% to the projections. Which one of the following reasons most likely affected the production manager's actions? Question 5 options: a) She is trying to act as ethically as possible. b) Conservative accounting practice requires that she not underreport expenses. c) By overestimating expenses, it will make it easier for her to come in under budget and receive a favourable evaluation. d) It will minimize the company's tax liability