Third step in developing operating budget is

analysis of batches
analysis of batches
analysis of products
making predictions about future

The correct answer is: C. analysis of products

The third step in developing an operating budget is to analyze products. This involves identifying the products that the company sells, determining their costs, and estimating their sales. The company can then use this information to create a budget for each product.

The other options are incorrect because they are not steps in developing an operating budget.

  • Option A, “analysis of batches,” is not a step in developing an operating budget. A batch is a group of items that are produced together. The company may analyze batches to determine their costs, but this is not a step in developing an operating budget.
  • Option B, “analysis of products,” is a step in developing an operating budget. This is the correct answer.
  • Option D, “making predictions about the future,” is not a step in developing an operating budget. The company may make predictions about the future when developing an operating budget, but this is not a step in the process.