Answer:is correct
Option d
Production budget
Explanation:
The total direct labour hours budget are prepared using the production budget . It shows the expected amount o time in hours that are required to achieved the production budget
The direct labour hours budget =
production budget(units)× standard direct labour hours per unit
The standard direct labour hours is the expected amount amount of time a unit of the product is expected to be produced
The production budget in turn is prepared using sales budget and finished goods inventory budget .