Budgeted Direct Materials Purchases in Units Equals

Multiple Choice

Budgeted direct materials purchases in units equals:

A) budgeted direct materials usage less beginning direct materials plus desired ending direct materials.
B) budgeted direct materials usage plus beginning direct materials less desired ending direct materials.
C) budgeted direct materials in stock plus beginning direct materials inventory less desired ending direct materials.
D) budgeted direct materials in stock less beginning direct materials inventory plus desired ending direct materials.