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Which of the following represents the key roles of a budget to an organisation 1. As a benchmark to evaluate performance of employees who have control over the budget 2. As a coordination tool to ensure the allocation of indirect costs incurred by different departments is done using the same allocation base. 3. As a tool to communicate management's plans to investors and potential investors. Statement 1 only Statement 2 only Statement 3 only Statement 1 and 2 only Statement 1, 2 and 3