Which of the following is an example of budget bias?
A. A manager uses their best estimate of likely costs when setting the budget.
B. A manager's advertising budget is disproportionately large in comparison with the budgeted revenue to be generated.
C. A manager will consult with their team to try to establish an appropriate sales volume target.
D. A manager overestimates costs when setting the budget to ensure that the budget target can be easily met.