The base of the master budget forecasts sales revenues and drives the production and SGEA budgets Question 2 Often based on direct labor hours, but could be based on another cost driver instead Question 3 Uses scheduled production to assess raw materials needed and the cash payments for those materials Combines sales projections with beginning finished goods inventory and desired ending finished goods inventory to assess manufacturing needs Question 5 Based largely on fixed costs; also influenced by sales projections Uses scheduled production to estimate labor hours and costs Question 7 Combines projected cash inflows and outflows for all portions of the master budget including items such as taxes, financing, and equipment Question 8 Includes estimates from the master budget to show what the company's financial status would be if the forecasts hold true