Which of the Following Is Not a Step in Preparing

Which of the following is not a step in preparing the cost of goods sold budget?

A) Add the budgeted direct materials,budgeted direct labor,and budgeted manufacturing overhead used in production to the beginning work in process balance.
B) Subtract the budgeted ending work in process balance to determine the budgeted cost of goods manufactured.
C) Add the beginning finished goods balance.
D) All of these answer choices are steps in preparing the cost of goods sold budget.