Which of the following statements is/are true? Select one: a. In a production budget, beginning inventory in units plus budgeted units to be produced equals unit sales minus targeted ending inventory in units. Ob. When managers intentionally set budgeted costs too high and budgeted revenues too low, they are creating budgetary slack. c. Production and inventory budgets form the basis for developing the sales budget. Od. All of the given statements are true Oe. One disadvantage of participative budgeting is employees' tendency to overestimate of revenues.