please answer these 3 multiple choice questions...thank you

7. People create budgetary slack because

A. their performance will look better if they beat the budget.

B. it helps them cope with uncertainty.

C. they believe their budget requests will be cut.

D. All of the given answers

8. Downstream costs for a service entity include:

i. design.

ii. research and development.

iii. distribution.

iv. customer support.

A. i

B. i and ii

C. i, ii and iii

D. iv

16. Part of the planning process involves

A. formulating details of operations and finances for the next financial year

B. comparing actual performance against targets

C. making a choice between available alternatives

D. measuring the performance of managers against preset targets