The budget that projects about future sales is:

Correct option is B

Ans. (b) Revenue budget
Sol. The revenue budget focuses on projecting future sales and revenue generation, providing an estimate of income and setting expectations for sales targets.
Explanation of each option:
· (a) Flexible budget – Incorrect. A flexible budget is adjusted according to changes in volume or activity levels, not just for future sales projections.
· (b) Revenue budget – Correct answer. A revenue budget is a financial plan that projects future sales and helps businesses set income targets.
· (c) Variable budget – Incorrect. A variable budget adjusts expenses based on variable costs and activity levels but does not specifically project future sales.
· (d) Profit budget – Incorrect. A profit budget projects profit, which is based on both revenues and expenses, not just future sales.