When an objective is identified and suitable alternatives selected based on some evaluative criteria, those alternatives must be funded so that they can be carried out. For this reason, planning and budgeting are integrally linked. Two forms of budgeting in the planning step are $1)$ incremental approach and $2)$ the rational$-$comprehensive approach. Which of the following is INCORRECT?

Question $4$ options:

a$)$

The rational$-$comprehensive approach exists when decision makers look at the total amount of money available and distribute it to various activities or departments based on precedent.

b$)$

Incremental budgeting takes the form of a fixed percentage of increase or decrease for every unit based on previous budget$($s$)$

c$)$

The rational$-$comprehensive budgeting approach forms a marked contrast to the incremental approach

d$)$

The Planning$-$Programming$-$Budgeting System $($PPBS$)$ is a type of the rational$-$comprehensive approach

e$)$

Sport managers must always attempt to be rational in their planning and other critical decisions