Which of the Following Best Describes a Production Budget

Multiple Choice

Which of the following best describes a production budget?

A) A budget that is based on sales projections plus an estimate of desired ending finished goods inventory less beginning finished goods inventory..
B) An estimate of all production costs,other than direct materials,necessary to achieve a desired level of production.
C) A short-term budget that focuses on the daily operations of the organization.
D) A series of budget schedules outlining the organization's plans for the upcoming period
E) None of the answer choices is correct.