Listed below are eight operating budget estimates. In the space provided, list which of these estimates is typically made first, second, third, etc.
(a) ___ Operating expense budget
(b) ___ Budgeted income statement
(c) ___ Ending finished goods forecast
(d) ___ Production schedule (in units)
(e) ___ Manufacturing cost estimates
(f) ___ Cost of goods sold budget
(g) ___ Sales forecast
(h) ___ Manufacturing cost budget