Which of the Following Is TRUE of Participative Budgeting

Which of the following is TRUE of participative budgeting?

A) Preliminary budgets are developed by top management and flows down to the departmental level.
B) Budgets are developed separately in a company's business segments so coordination is not necessary.
C) Budgets are more achievable because those impacted by the budget helped create it.
D) The budgeting process is quick, usually only requiring one-two weeks to complete.