Which of the following is NOT true regarding the Manufacturing Overhead Budget?

	a.	The total manufacturing overhead reported on this budget is also reported on the Cash Budget.
	b.	This budget reports both variable manufacturing overhead and fixed manufacturing overhead.
	c.	This budget reports the costs of production except for direct materials and direct labor.
	d.	This budget reports a predetermined overhead rate that will be included as part of the Ending Finished Goods Budget.