Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Budgeted sales volumes and terms of trade will enable monthly budgeted cash inflows from sales to be calculated.
B) The budgeted direct costs of sales depend upon the volume of budgeted sales and production.
C) Budgeted fixed costs in the budgeted statement of profit or loss are allocated to each month on the accruals basis, while payments for budgeted fixed costs in the cash budget are allocated to the months in which they are paid.
D) Budgeted net cash flow for the month = the total budgeted monthly cash receipts + the total budgeted monthly cash payments.