Place the letter of the appropriate description beside the budget that it describes. a. Is prepared after the production budget has been completed and the desired ending direct materials inventory amount is known b. Can be determined as soon as the unit production budget has been completed and the labor rates are known c. The starting point of the budgeting process d. Can be prepared as soon as the sales budget has been completed and is made up of period expenses that are both fixed and variable with sales e. Has two purposes, one of which is computing the overhead rates for the forthcoming accounting period f. Is determined from the unit sales forecast and unit selling prices g. Influences the cash budget as well as the interest expense on the forecasted income statement and the plant and Equipment account on the budgeted balance sheet h. Is determined from the unit sales forecast and the desired change in the ending finished goods inventory 1. Unit sales forecast 2. Production budget 3. Sales budget 4. Direct materials purchases budget 5. Direct labor budget 6. Overhead budget 7. Selling and administrative expense budget 8. Capital expenditures budget