Why is the sales forecast the starting point for budgeting?

A.

The sales forecast is the starting point for budgeting because the sales forecast will generally not affect the other components of the operating budget.

B.

The sales forecast is the starting point for budgeting because the sales forecast can be easily manipulated to achieve desired results.

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.

D.

The sales forecast is the starting point for budgeting because sales is the easiest factor to forecast.