Could someone please explain these topics? Thank you

2. 3. Which of the following is not a possible purpose of an operating budget within an organization? a. b. c. d. e. Assist in planning and setting objectives Create better communication in the organization Motivate employees Provide a vehicle for performance measurement All of the above are purposes In creating a master operating budget, which budget must be prepared prior to preparing the direct materials purchase budget? a. b. c. d. e. Production budget Manufacturing overhead budget Cash budget Both a & b All of the above