Which of the following statements is true about the budgetary slack?

a. Budgetary slack is a result of top-down authoritative budgets that are too challenging to meet.

b. Budgetary slack doesn't affect final budgeted amounts.

c. Budgetary slack enhances coordination of units within a company because all departments incorporate some degree of slack.

d. Budgetary slack is a result of bottom-up participative budgets that are cooperatively set.