"Mary needs to create a budget for her department using the computer. Which program should she use?"

Microsoft Excel

Explanation:

Microsoft excel is a spreadsheet program that can be used to record and analyze numerical data. Various companies use it in many task like planning or creating budget (like what Mary intends to do), record spendings and incomes, chart data and so on.

The features found in the Microsoft Excel includes pivot tables, calculations, graphing tools amongst others which are all important instrument in preparing a budget.