Which of the Following Is Not Correct Regarding the Manufacturing

Which of the following is not correct regarding the manufacturing overhead budget?

A) Total budgeted cash disbursements for manufacturing overhead is equal to the total of budgeted variable and fixed manufacturing overhead.
B) Manufacturing overhead costs should be broken down by cost behavior.
C) The manufacturing overhead budget should provide a schedule of all costs of production other than direct materials and direct labor.
D) Budgeting overhead requires the use of many factors including production levels, management discretion, corporate policies, and external factors.