Which of the following term$-$detail pairings is incorrect?

a$.$

The master budget includes all major activities of the business, bringing together and coordinating all activities of the other budgets.

b$.$

Usually data for a sales budget includes forecasts of sales by month, sales area, and product.

c$.$

A cost budget is used for areas of the organization that incur expenses but no revenue, such as support departments.

d$.$

The capital budget is used for the cost of fixed assets such as equipment.

e$.$

The cash budget is always prepared before all other budget estimates are completed since it shows anticipated receipts and expenditures, among other pieces of information.