Match the budget with its definition:

$\backslash$table$[[$Definition$,$Budget$],[\backslash$table$[[$a$.$ Budget consisting of all of the expenses that will be required to achieve planned$],[$production$.]],$Operating budget$],[$b$.$ Identifies expected sales in units and dollars.,Sales budget$],[\backslash$table$[[$c$.$ Covers all the resources needed to execute the organization's operations,$],[$including sales, production, purchasing, and marketing.$]],$Master budget$],[\backslash$table$[[$d$.$ Calculates the total units that must be produced during the budget period to$],[$allow the company to meet the expected sales requirements.$]],$Production budget$],[\backslash$table$[[$e$.$ Uses the planned production amounts to determine the total number of direct$],[$labor hours required to achieve production goals.$]],$Direct manufacturing labor cost budget$],[$f$.$ Contains all of the direct or indirect costs associated with producing the units,$],[$that have been sold during the budget period.,Cost of goods sold budget$],[$g$.$ Contains each direct material item and its cost.,Direct materials cost budget$],[$h$.$ Contains a summary of all the manufacturing costs other than the direct,$],[$materials and direct labor costs.,Direct manufacturing overhead cost budget$],[$i$.$ Describes the source and use of funds for planned capital expenditures.,Operating costs budget$],[$j$.$ Establishes management's financial and operational plans for the budget period.,Financial budget$]]$