The goal is to reduce wastefulness and develop a tight, efficient budget. The management team knows that this will take time, so they plan to allow more time and additional resources in the budget process. For the next budget year, a complete review of all activities and functions will be undertaken. The controller has elected to use this year's master budget as the starting point for next year's budget process. Considering management's goals, did the controller make the most appropriate choice of budgeting methodologies? A. Yes, he should take the current budget and make incremental changes to reduce waste. B. No, he should select zero-based budgeting to allow no costs unless they are justified. C. No, he should implement a continuous budget to provide more current information. D. No, he should select activity-based budgeting to focus on the historical cost patterns