State if the following statements are true or false. 

5. The cash budget is the starting point in preparing the master budget. 6. One of the weaknesses of budgets is that they are of little value in uncovering potential bottlenecks. if activity is higher than expected, total fixed costs should be higher than expected. If activity is lower than expected, total fixed costs should be lower than expected. 8. Comparing a static planning budget to actual costs is not a good way to assess whether variable costs are under control.