Budgeting for Production (I.e. ,Units to Be Produced)

Budgeting for production (i.e. ,units to be produced) :

A) Is simply an extension of the sales forecast.
B) Is prepared after the materials purchases budget is prepared.
C) Involves the sales budget and both beginning and ending inventory amounts.
D) Is completely under the production manager's control.
E) Is the first major step in the budgeting process.