Which One of the Following Is an Advantage of Using

Which one of the following is an advantage of using participative budgeting?

A) It is updated daily to reflect current activity.
B) It assures the company is operating at the activity level of the master budget.
C) It allows companies to compare the current with the previous year.
D) Lower level managers are more likely to perceive budgets as fair.
E) Lower level managers are more likely to perceive budgets as unfair.