Question two (Total mark: 5 marks, word limit: 500 words) Two of the key features that a budgetary system should have to encourage managers to engage in goal-congruent behaviours are participative budgeting and controllability of costs. Required: 1. Explain how participative budgeting promotes goal congruence (2 marks) 2. What are controllable costs? Explain how controllability of costs promotes goal Congruence (2 marks) 3. Give two examples of an uncontrollable cost for a divisional manager (1 mark)