Which of the following statements about revenue forecasts is most correct?

		a. The revenue forecast is the first, and most important, step in the financial forecast.
		b. Revenue forecasts can be done in two ways: from the top or from the bottom.
		c. The revenue forecast is driven by two elements: changes in volume (utilization) and changes in reimbursement rates.
		d. Both a. and b. are correct.
		e. Statements a., b., and c. are all correct.