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Which of the following is not a step in preparing the cost of goods sold budget? a) Add the beginning finished goods balance. b) Subtract the budgeted ending work in process balance to determine the budgeted cost of goods manufactured c) Add the budgeted direct materials, budgeted direct labor, and budgeted manufacturing overhead used in production to the beginning work in process balance. d) Enter the standard cost of each product To determine the cash payments for direct materials during a period, companies prepare a (a) cash payment for materials budget (b) cash flow from operating activities. (c) cash disbursements schedule. (d) none of these answer choices are correct