Slack into the budget:

D. Middle and Lower management.

Top management.

But it's not a rule of thumb, scenarios changes according to the situations,

like when;

• Llabour union strikes for higher wages then the pressure group is from the lower tier of the management
• If the top management squeezes the comapny's financial according to their benefits and fabricate the ratios to reflect their false performance to get higher bonuses and shinning fringes.