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Answer (B) is correct . The most important items that need to be coordinated in a seasonal business are sales volume and production. The sales budget is the basis for other budgets. The sales projection determines how much needs to be purchased and produced. In turn, projected sales and production (or purchases) must be coordinated with existing quantities on hand (inventory) and with amounts to be held in the future. If a manufacturer faces sharp variations in demand, this coordination becomes especially crucial.

Answer (A) is incorrect because Direct labor and work-in-process are less directly significant to the desired coordination.
Answer (C) is incorrect because Direct labor, raw materials, and overhead are less directly significant to the desired coordination.
Answer (D) is incorrect because Raw materials and work-in-process are less directly significant to the desired coordination.