The sales budget would be prepared after which of the following budgets?

$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$Income$],[$Statement$]],\backslash$table$[[$Direct$],[$Labor$],[$Budget$]]],[$A$),$Yes,Yes$],[$B$),$Yes,No$],[$C$),$No$,$Yes$],[$D$),$No$,$No$]]$