Which of the following problems apply to Zero Based Budgeting?

(1) Managers may not have the necessary skills or access to information.

(2) Short term benefits may be to the detriment of long term benefits.

(3) ZBB is more time consuming than incremental budgeting.

A) 2 & 3

B) 1 & 3

C) all of them

D) 1 & 2