3. Which of the following is false with regard to budgetary planning? a. The starting point for the budgets of a not-for-profit organization is generally b. A merchandising company uses a purchases budget instead of a production c. Budgets may be used by manufacturing companies, merchandising companies d. For a service enterprise, the critical factor in budgeting is coordinating professional receipts, rather than expenditures. budget service enterprises, and not-for-profit organizations. staff needs with anticipated services