Zero-based budgeting a) Requires justification for any new increases in requested amounts b) Means that managers will have little or no work to prepare their budget requests c) Requires managers to justify all funds requested d) Is used as a means of reducing the paperwork involved with the budget process Question 4 ( 2 points) The main advantage of using a rolling budget is a) The role of information technology in its preparation b) Its incorporation of more current information than static or flexible budgets c) The reduced need for lower-level input d) The ease of calculating variances compared to static or flexible budgets