Zero Dee (Z) Ltd has recently been acquired by Masamba (Z) Ltd a much larger company. For quite some time now (years) the budgets of Zero Dee (Z) Ltd have been prepared based on the current year's results plus an extra amount for estimated growth or inflation. The new owners (Masamba Zambia Ltd) are insisting on a "zero-base" approach when the next budget is prepared. a. Explain the main features of incremental budgeting and outline the problems that can occur when using it. (5 marks) b. Explain the main features of zero-based budgeting and outline the problems that can occur when using it. (5 marks) c. Explain how the use of zero-based budgeting can motivate employees. (5 marks) d. Explain TWO behavioural consequences that may result after the introduction of participative budgeting system.