Which of the statements below is FALSE? O A. It's the timing and the amount of cash flow that is important to the financial manager and estimating these cash outflows is part of the cash forecasting process O B. Cash disbursements (expenditures) are closely tied to the sales forecast as these forecasts are typically used for scheduling production OC. Production costs include the wages paid to workers, the raw materials for manufacturing products, the overhead (such as electroly, water, plant space. and so on), and the shipping costs that got the product to the customer OD. Once all the expenditures and receipts are determined, a financial manager can determine the exact cash excess or cash shortfall in upcoming periods