Which of the following statements is false? Select one: a. According to responsibility accounting, a manager should be held responsible for those items-and only those items-that the manager can actually control to a significant extent. b. Budgeting forces managers to think about and plan for the future. c. One benefit of following a well-designed budgeting processis a guarantee of future profits d. Budgeted cash collections typically consist of collections on sales made to customers in prior periods plus collections on sales made in the current budget period. e. Budgets helps uncover potential bottlenecks.