Please provide correct answers for:

1. How does a manufacturing company (for example: IKEA) draft a master budget? What is the process and what items are included in the budget?
2. How does a service company (for example: TD Bank) draft a master budget? What is the process and what items are included in the budget?
3. How does a not-for-profit organization (for example: United Way) draft a master budget? What is the process and what items are included in the budget?

Thank you!