When a manager seeks to achieve personal departmental objectives that may work to the detriment of the overall firm, the manager is experiencing a. padding b. goal conflict c. cushions d. budgetary slack A disadvantage of static budgets is that they a. show the expected results of a responsibility center for several levels of activity b. are dependent on the previous year's actual results c. do not allow for possible changes in activity levels d. cannot be used by service companies The primary difference between a static budget and a flexible budget is that a static budget a. is a plan for a single level of activity, whereas a flexible budget adjusts for changes in the activity level b. includes only fixed costs, whereas a flexible budget includes only variable costs c. is suitable in a volatile demand situation while a flexible budget is suitable in a stable demand situation d. is concerned only with future acquisitions of fixed assets, whereas a flexible budget is concerned with expenses that vary with sales