P. White was developing his technology expense budget for 2014 and had been discussing with his team the necessity for outside computer consultants to assist with the installation and implementation of Z196 Cloud Management Software. Based on the time and hourly expenses expected for this implementation his team agreed that $196,000 would be an approximate cost of the Z196 implemenation.
When submitted to the corporate office, Mr. White included the Z196 consulting budget at $205,000. This increase in the Z196 for possible contingencies would be known as...
A. underfunding budget practices
B. fluffing the budget
C. padding the budget
D. None of the other answers