9. The master budget is made up of a set of budgets related to to. Indirect Manufacturing Costs. b. a combination of operational and financial budgets. c. Direct Materials, Direct Labor Budget and Indirect Manufacturing Cost Budget. d. Sales, Production, Purchases, Direct Labor, Indirect Costs of Manufacturing, Administrative and Sales Expenses and Financial Activities. 10.XYZ, Inc. plans to sell 100 planes during March. He currently has 20 planes in stock and wants to keep 18 planes in his ending inventory. How many planes will you have to build in March? to. 100 planes b. 98 aircraft c. 102 aircraft d. 118 aircraft 11. Of the following four, the first one prepared is the to. cash budget b. production budget. c. sales budget. d. Proforma Situation Statement. 12. The information to prepare a pro forma income and expense statement comes from: to major general. b. sales budgets. c. cash budget d. all operational budgets. 13. The manager of a telemarketing department is in charge of his employees achieving the daily sales quota. Payments of salaries to employees are made by the human resources office at the company's headquarters. The marketing department is an example of a to investment center. b. cost center