The sales budget is often used as the starting point for the selling and administrative expenses budget.
A sales budget is a planning tool that allows companies to manage resources and profits based on expected sales. A master budget always begins with the sales budget, as it must be prepared first as this determines the number of units that will need to be produced.
Sales budget takes into account previous sales patterns and budgets for similar time periods so that each department can have a big-picture idea of where they stand financially. Thus, sales budget is considered as the starting point for budgeting.
Hence, option A is correct.
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