Which of the following will likely result from eliminating the ability of SBU (strategic business unit) managers to negotiate changes made by the budget committee in the final review and approval step of the budget process? A The budget process will take longer to complete. B The budget will be rigid and will be perceived as a pressure device by the employees. C The budget will contain more reasonably attainable standards rather than ideal standards. D SBU managers will feel more ownership in the final budget