Oneof the drawbacks of self-imposed budgets is:

A) having more accurate data when it comes to the budgeting process

B) the tendency oflower-level managers tounderestimate budgeted costsand/oroverestimate budgeted revenues

C) setting unrealistic goals for lower-level managers

D) the tendency oflower-level managers tooverestimate budgeted costsand/orunderestimate budgeted revenues

E) making lower-level managers part of the team by considering their views and judgments