Which of the following statements is true?

-The financial budget is a firm's overall financial plan, consisting of various budgets.

-The budgeted balance sheet is usually prepared after the budgeted income statement.

-Cash dividends paid to stockholders are not included in the disbursements section of a cash budget.

-In a production budget, if the ending balance in finished goods inventory is higher than the beginning balance in finished goods inventory, then the expected number of units sold is higher than the number of units to be produced during the period.