Once sales are forecasted, must be generated to estimate required raw materials. A. a pro forma statement B. a production plan C. a cash budget

Option B i.e., a production plan.

Explanation:

While sales are estimated, the manufacturing schedule for estimating the necessary raw materials should be produced.

So when the revenue is already estimated then at that time the manufacturing schedule should be produced approximately that raw material which is needed, so the following option is correct according to the scenario.