Which of the following are disadvantages of participative budgeting? Select one or more: i. Those creating the budget may be out of touch with day-to-day activities ii. higher spending targets which will result in a reconciliation process iii. budgets which are not in-line with corporate objectives iv. Departments may look for resources that just dont fit into the budget. v. increased ownership of the budget vi. Lower management does not have to take time to prepare the budget vii. increased understanding, communication and commitment on behalf of managers viii. Increases goal congruency and concentration on corporate objectives ix. too much focus on department objectives.