Sarah is trying to prepare the manufacturing budgetsShe belives that the manufacturing overhead budget will be the most complicated, so she decides to tackle it first before the direct materials and direct labor budgets. Do you think this is the best way to prepare the budgets? Why or why not? No$,$ because the manufacturing overhead budget depends on the direct labour budget, so the direct labour budget needs to prepared first. No$,$ because the manufacturing overhead budget depends on the direct materials budget, so the direct material budget needs to prepared first. Yes, because the manufacturing overhead budget does not depend on any other budget, so it can be prepared at any time. Yes, because the manufacturing overhead budget only depends on the sales budget, which should already be complete.