When Preparing Its Sales Forecast, an Organisation Can Use the 'Bottom-Up

When preparing its sales forecast, an organisation can use the 'bottom-up' approach. What is one of the features of this approach?

A) operating personnel are motivated to prepare realistic budgets and accept them as benchmarks in performance evaluation.
B) multiple levels of managers and salespersons are involved in the forecasting process.
C) it often involves negotiations between departments.
D) all of the above.