Which of the Following Is Referred to as the Bottom-Up

Which of the following is referred to as the bottom-up aspect of the budgeting process?

A) lower-level managers setting their individual targets that aggregate to be the company-wide target
B) senior managers consulting middle- and lower-level managers to investigate any deviations from the budget
C) lower-level managers implementing the budgets with senior managers monitoring progress and investigating deviations
D) lower-level managers providing inputs to the budgeting process based on their specialized knowledge and familiarity of the operation