5. Which of the following statement(s) is not true about the budgeting process? A. Budgeting guarantees success. B. Budgeting provides a standard for performance evaluation on the effectiveness C. Budgeting improves communication and coordination within the organization. D. all of the above not true 6. An favorable (F) costs variances indicate A. actual costs is equal to budgeted costs B. actual costs less than budgeted costs C. actual costs is more than budgeted costs D. none of the above is true