Which of the following is not true about operational budget?

A、Budgetsalesequalbudgetedsellingpricemultipliedwithbudgetedsalesinunits.;
B、Afterwehavebudgetedoursales,wemustmakesuretheproductionbudgetisadequatetomeettheforecastedsalesandtoprovideforthedesiredendinginventory.;
C、Desiredendinginventoryinlastmonthbecomesbeginninginventoryinthismonth;
D、ThefirststepinpreparingtheproductionbudgetistoprepareDirectMaterialsBudget