Which Is the Usual Logical Sequence of Constructing Functional Budgets

Which is the usual logical sequence of constructing functional budgets?

A) Calculate production level, set raw material usage, agree raw material purchases, agree level of sales volumes and prices.
B) Agree level of sales volumes and prices, calculate production levels, set raw material usage, agree raw material purchases.
C) Agree level of sales volumes and prices, calculate production levels, agree raw material purchases, set raw material usage.
D) Calculate production levels, agree level of sales volumes and prices, agree raw material purchases, set raw material usage.