State whether the following statements are true or false? If false, explain why.

(a) The four main aspects of budgets are planning, coordinating, control and motivation.

(b) The commonest limiting factor in the budgeting process is production.

(c) A master budget is formed by feeding in the results from all the other budgets.

(d) Depreciation is commonly found in a cash budget.

(e) Spending to budget, padding the budget and creative budgeting are all common behavioural responses to budgeting.