When Preparing a Direct Materials Budget, the Required Purchases of Raw

Multiple Choice

When preparing a direct materials budget, the required purchases of raw materials in units equals:

A) raw materials needed to meet the production schedule + desired ending inventory of raw materials − beginning inventory of raw materials.
B) raw materials needed to meet the production schedule − desired ending inventory of raw materials − beginning inventory of raw materials.
C) raw materials needed to meet the production schedule − desired ending inventory of raw materials + beginning inventory of raw materials.
D) raw materials needed to meet the production schedule + desired ending inventory of raw materials + beginning inventory of raw materials.