Which of the statements below is TRUE?

Which of the statements below is TRUE?
A) Financing costs include the wages paid to workers, the raw materials for manufacturing products, the overhead (such as electricity, water, plant space, and so on), and the shipping costs that get the product to the customer.
B) Cash collections are closely tied to the sales forecast as the sales forecasts are typically used for scheduling production.
C) Once all the expenditures and receipts are determined, a financial manager can determine the exact cash excess or cash shortfall in upcoming periods.
D) It is the timing and the amount of cash outflow from production that is important to the financial manager and estimating this amount is part of the cash forecasting process.