An overly optimistic sales budget may result in Group of answer choices increases in selling prices late in the year. insufficient inventories. increased sales during the year. excessive inventories.

excessive inventories.

Explanation:

If there is an overall optimistic sales budget so there would be the excessive inventories as the sales budget predicts that in the future the number of units is to be sold for the given period of time. And, when this budget would be optimistic so it over predicted the sales due to this there would be the chances of the excessive inventories

hence, the last option is correct

answerthe united states of america;