A Company That Uses Activity-Based Budgeting Performs the Following

A company that uses activity-based budgeting performs the following:
1-Plans activities for the budget period.
2-Forecasts the demand for products and services as well as the customers to be served.
3-Budgets the resources necessary to carry out activities.
Which of the following denotes the proper order of the preceding activities?

A) 1-2-3.
B) 2-1-3.
C) 2-3-1.
D) 3-1-2.
E) 3-2-1.