O None of the answers is correct. QUESTION 17 If a manager builds slack into a budget, how would that manager handle estimates of revenues and expenses? Revenues Underestimate Underestimate Overestimate Overestimate Estimate correctly Expenses Underestimate Overestimate Underestimate Overestimate Estimate correctly A B. C. D. E. Choice A Choice B Choice Choice D Choice E QUESTION 18 A direct-labor efficiency variance cannot be caused by: poor quality raw materials. inexperienced employees. producing fewer finished units than originally planned. LL