Which of the Following Is Not True of Sales Expense

Which of the following is not true of sales expense budgets?

A) In some companies, sales expense budgets are developed from the bottom up.
B) Sales expense budgets should be included in the sales forecast.
C) These estimates are usually prepared for a period of a year and then broken down into quarters and months.
D) They allow the company to monitor whether salespeople are engaging in other functional activities to the extent desired.