Regarding the sales budget, which of the following statements is incorrect?

(a) The forecast of sales revenue is the cornerstone of the master budget.

(b) The level of sales affects expenses and almost all other elements of the master budget.

(c) The budgeted sales are carried from the sales budget to the balance sheet.

(d) Budgeted total sales for each product equal the sales price multiplied by the expected number of units sold.