The Amount of Materials to Be Purchased During the Budget

The amount of materials to be purchased during the budget period is equal to budgeted:

A) total production needs plus units in the beginning materials inventory minus the units in the ending materials inventory.
B) total production needs plus units in the ending materials inventory minus the units in the beginning materials inventory.
C) units to be produced plus units in the beginning materials inventory minus the units in the ending materials inventory.
D) units to be produced plus units in the ending materials inventory minus the units in the beginning materials inventory.