Question 26 (1 point) The usual starting point in the budgeting process is a plan showing the planned sales units and the revenue expected from these sales. This plan is called the: A) Merchandise purchases budget. OB) Income statement budget. OC) Sales budget OD) Business plan. OE) Operating budget. Question 27 (1 point) Which of the following factors is least likely to be considered in preparing a sales budget? A) Business capacity