Identify the budgets in Column B from which dollar amounts are transferred directly in constructing the budgets listed in Column A.

Column A Column B

1. Budgeted income statement a.Direct Materials Budget 2. Budgeted balance sheet b.Costs of goods sold budget 3. Cash flow budget c.Production budget 4. Cost of goods sold budget d.Payables budget 5. Production budget e.Sales budget

f.Budgeted income statement