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

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

A) is based on units sold, while the direct labor budget is based on units produced.
B) considers beginning and ending inventory amounts, which are not part of the direct labor budget.
C) is constructed for each quarter, while the direct labor budget is constructed for each pay period.
D) is constructed from the top down, while the direct labor budget uses a bottom-up approach.