Which one of the following is not needed in preparing a production budget?

Select one:

a. Budgeted unit sales

b. Budgeted raw materials

c. Ending finished goods units

d. Beginning finished goods units

Direct manufacturing costs ________.

Select one:

a. includes direct material only

b. can not be traced to the product that created the costs

c. includes direct material and direct labor

d. It is called manufacturing overhead