![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
Which one of the following is not a common criticism of incremental budgeting?
A.
It assumes that all current activities and costs are still needed.
B.
There is no requirement for managers to justify existing costs.
C.
There is no incentive for managers to reduce costs.
D.
There are no performance targets for managers.