A Significant Difference Between the Direct Material Purchases Budget and the Production

A significant difference between the direct material purchases budget and the production budget is that the production budget considers

A) units to be produced, while the direct material purchases budget is based on units to be sold.
B) beginning and ending finished goods inventory amounts, which are not part of a direct material purchases budget.
C) finished goods inventory levels, while the material purchases budget considers raw material inventory levels.
D) the capacity of the factory, while the direct material purchases budget does not.