Which step of formulating a financial budget involves using forecasting techniques to predict revenue? a. planning and gathering financial information b. calculating the budget c. estimating potential program expenses d. calculating expenses

Forecasting is like Foreshadowing telling or predicting what may happen. 
 
it could not be B Because you already have your budget because, without a budget you can not go forth with your plans. 
 
C  is not because, it is potential you should calculate it but, altogether is not in your revenue which is something that comes altogether but, this is just a part of the full revenue. 

And D. This is something specific you cannot just pay attention to not just expenses but what you earn, what budget and etc. 

Altogether leaving  A because, you are gathering information and does not tell you what type but, financial which means 'all' activities of Financing  and Planning will help with Revenue to protect it and, to get it to the point in which you want it to get to a goal or past a goal and etc. 

The answer is product modification