Answer each of the following questions about zero-base budgeting:
(a) What is the reasoning behind the choice of the name zero base?
(b) The zero-base approach asserts that for each budgeted activity, two kinds of alternatives should be considered. What are the two kinds of alternatives?
(c) What is included in a decision package?
(d) What does a decision package do?
(e) What are the requirements for success in implementing zero-base budgeting?