The direct materials budget is prepared using information from the budget.

Production budget

Explanation:

 The production budget is basically permit the organization for tracking the cost and all the production details that is required for the inventory necessary requirement of an organization.

The production budget is also known as the financial plan of the company for estimating the overall production budget by proper scheduling.

The one of the main factor of the production budget is the sales target as it basically calculated the total number of products that are manufactured in an organization.  

Therefore, Production budget is the correct answer.

lbc corporation makes and sells a product called product wz. each unit of product wz requires 4.1 hours of direct labor at the rate of $20.00 per direct labor-hour. management would like you to prepare a direct labor budget for june. the company plans to sell 28,000 units of product wz in june. the finished goods inventories o