Which of the Following Can a Budget Manager Do to Increase

Which of the following can a budget manager do to increase their budget in a zero-base budgeting system?

A) Selecting the expenditure base that produces the highest possible starting point for estimating the next year's budget
B) Selecting the highest possible inflation factor for estimating the next year's input prices
C) Incorporating input price increases in the first month of the budget year
D) Over-estimating the cost of output in the minimal level decision package and under-stating the cost of subsequent output increases