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The purchases budget cannot be completed before the production budget is complete.
The COGS budget cannot be completed before the production budget and purchases budgets are complete.
The administrative budget must come last in this series, as some variable administrative expenses such as purchasing expenses will be based on the previous budgets.
The production budget indicates what needs to be produced and when, so this is information required for the purchases budget. The COGS budget is based on desired beginning inventory, desired ending inventory, and expected purchases, so the purchases budget must be prepared before the COGS budget can be prepared. The administrative budget is last as some variable administrative expenses such as purchasing expenses will be based on the previous budgets.