Marcus Collin's primary responsibility for the last 4 years has been preparation of the master budget for the manufacturing firm that employed him. Last month Collin was elected mayor of his city and is now faced with preparing the city budget for the coming fiscal year. He comes to you and asks for your advice. Explain to Collin the major differences between a manufactur- ing company budget and a budget for a city. Include in your explanation the differences between line and program budgets and the advantages of each.