X33. When budgeting, the items to be considered by a manufacturing firm in going from a sales quantity budget to a production budget would be the A. Expected change in the quantity of work-in-process inventories. B. Expected change in the quantity of finished goods and work-in-process inventories. C. Expected change in the quantity of finished goods and raw material inventories. 1500 D. Expected change in the availability of raw material without regard to inventory levels