In the Direct Materials Purchases Budget,the Key Equation Used to Determine

Multiple Choice

In the direct materials purchases budget,the key equation used to determine direct materials to be purchased is:

A) Materials needed in production - Desired materials in ending inventory + Materials in beginning inventory.
B) Materials needed in production + Desired materials in ending inventory + Materials in beginning inventory.
C) Materials needed in production + Desired materials in ending inventory - Materials in beginning inventory.
D) Materials needed in production - Desired materials in ending inventory - Materials in beginning inventory.
E) None of the answer choices is correct.