In a Top-Down Approach to Budgeting, What Occurs

In a top-down approach to budgeting, what occurs?

A) The upper-level managers impose a budget without soliciting input from department managers.
B) Lower-level managers are the primary source of information used in setting the budget.
C) The production budget is developed before the sales budget.
D) Each budget amount projected by upper-level managers is approved or disapproved by lower-level managers.