Mary is preparing functional budget of the IT department. This IT department is operating in shared services mode and is responsible for planning, procuring and maintaining hardware and related software for all the units in the organization for its regular operational work. She is consolidating proposals from different groups for the functional budget. In your opinion, which item(s) are considered appropriately for the above budget?

All the PCs and laptops across the organization should be upgraded from Windows XP or Vista to Windows 10

Lighting and air conditioning expenses based on the office floor space occupied by the IT department

Budget for new CRM implementation program to increase the sales force effectiveness

Procurement of new PCs and laptops due to addition of new employees into the organization

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