Which of the following statements about budgets and budgeting are FALSE? OA) The cash budget is needed to do the schedule of cash receipts from customers. B) A cost for the coming year can be estimated by adjusting the previous year's cost for expected changes in the quantity of the resource to be used in the coming year and the expected cost per unit expected for the coming year. C) The end result of the budget process is a set of forecasted financial statements. D) Production levels are not needed to do the selling and administrative budget