This year, a company reports poor sales because of a new and inexperienced sales force. If this year's sales data is used to set next year's sales budget, which of the following would be the most likely result?

A. The budget would be set too high, and the sales force would be less motivated to achieve those goals.

B. The budget would be set too low, and the sales force would be less motivated to achieve those goals.

C. The budget would be set too low, and the sales force would be less motivated to surpass those goals.

D. The budget would be set too high, and the sales force would be motivated to achieve those goals.