All of these rely on the the production budget except selling and administrative expenses.
Production budget refers to budget prepared with regard of the manufacturing under taken while producing the goods and services in the organization.
It includes all the expenses incurred in the process of the production such as the direct labor, cost of the raw material, manufacturing overhead.
Selling and administration expenses are not directly related to the production expenses but they help in the activity of the production. They are kind of non- production expenses.
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