Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .Boone Hobbies, a wholesaler, has a sales budget for next month of $600,000.Cost of units sold is expected to be 40 percent of sales.All units are paid for in the month following purchase.The beginning inventory of units is $20,000, and an ending amount of $24,000 is desired.Beginning accounts payable is $152,000.
-The operating budget includes the

A) capital budget.
B) cash budget.
C) budgeted balance sheet.
D) budgeted cash flow statement.
E) production budget.