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| A systemized approach known as zero-based budgeting (ZBB) A. Presents the plan for only one level of activity and does not adjust to changes in the level of activity. B. Presents a statement of expectations for a period of time but does not present a firm commitment. C. Divides the activities of individual responsibility centers into a series of packages that are prioritized. D. Classifies budget requests by activity and estimates the benefits arising from each activity. |