Research Has Shown That Having Several Levels of Management Participate

Research has shown that having several levels of management participate in the budgetary process is beneficial to both the company and the employees.However,there are certain behavioral problems encountered in the process,one of which is the use of budgetary slack.The use of budgetary slack does not allow the preparer of the budgets to (CMA adapted)

A) be flexible under unexpected circumstances.
B) project actual expenses.
C) increase the chance of achieving budgeted performance.
D) use the budget to control subordinate performance.
E) blend personal goals with organizational goals.