Why is the sales forecast the starting point for budgeting? O A. The sales forecast is the starting point for budgeting because sales is the easiest factor to forecast. O B. The sales forecast is the starting point for budgeting because the sales forecast will generally not affect the other components of the operating budget. 0 C. The sales forecast is the starting point for budgeting because all other operating activities of the company are affected by the volume of sales. 0 D. The sales forecast is the starting point for budgeting because the sales forecast can be easily manipulated to achieve desired results