fast solve plz

Indicate which one of the following statements is not correct: a. The Manufacturing Overhead Budget is prepared after the Sales Budget. O b. The Manufacturing Overhead Budget provides a schedule of all costs of production other than direct materials and labor costs. Oc. The Manufacturing Overhead Budget shows only the variable portion of manufacturing overhead because it follows the variable costing system. Od. The Manufacturing Overhead Budget shows the expected cash disbursements for manufacturing overhead. Oe. The manufacturing overhead budget shows a schedule of budgeted indirect production costs