Which One of the Following Represents the Correct Order in Which

Which one of the following represents the correct order in which the budget documents listed for a manufacturing company would be prepared?

A) production budget, marketing budget, direct materials budget, indirect labour budget
B) sales budget, cash budget, direct materials budget, direct labour budget
C) selling and administrative expense budget, budgeted income statement, cash budget, budgeted balance sheet
D) sales budget, cash budget, marketing budget, direct materials budget