3. Listed below are eight operating budgets. In the space provided, list which of these budgets is typically prepared first, second, third, and so on. Required: a. ____ Operating expense budget b. ____ Budgeted income statement c. ____ Ending finished goods forecast d. ____ Production schedule (in units) e. ____ Manufacturing cost estimates f. ____ Cost of goods sold budget g. ____ Sales forecast h. ____ Manufacturing cost budge