Final answer:
The production budget is commonly expressed in physical units and takes into account the types and capacities of machines, economic quantity, and availability of materials. It helps determine the resources used in the production process.
Step-by-step explanation:
Production budget is commonly expressed in physical units. It is prepared with information including types and capacities of machines, economic quantity, and availability of materials. The production budget focuses on the resources used in the production process, such as labor, materials, and machinery. It helps determine the amount and kind of machinery and equipment available to produce goods and services.