National telephone company is considering a formal budgeting process to help it to compete more effectively which of the following will not help the company to gain maximum acceptance by emliyees of the proposed budgeting system

a. By using stretch budgets. b. Ensuring that departments are only held responsible for those items that are under their control. c. Ensuring that both favorable as well as unfavorable deviations are discussed with responsible managers. d. Allow lower level managers to participate in setting the budgetary goals. e. Demonstrating that top management supports the new budgeting program