Blitzen Co is about to start work on budgets for 20X6. One kg of direct material A is required to make four units of its product. Each unit of product also requires three kg of material B and two hours of direct labour. Demand for the product and the supply of material A is unlimited, but only 50,000 kg of material B and 40,000 labour hours are available in the coming period.
What is the principal budget factor for 20X6? Direct material A Sales demand Direct material B Direct labour
the answer given is material b but shouldnt it be sales?