The Direct-Material Budget Shows the Number of Units and the Cost

The direct-material budget shows the number of units and the cost of material to be purchased and used during a budget period. Which of the following formulas is this schedule based on?

A) Raw materials required for production + desired ending inventory of raw material = Total raw material required - expected beginning inventory of raw material = Raw material to be purchased.
B) Raw materials required for production - desired ending inventory of raw material = Total raw material required + expected beginning inventory of raw material = Raw material to be purchased.
C) Total raw material required + Raw materials required for production = desired ending inventory of raw material = Raw material to be purchased.
D) Raw material to be purchased + expected beginning inventory of raw material = Desired ending inventory of raw material x cost per unit = Raw materials required for production.
E) Raw material required for production ÷ [(expected beginning inventory of raw material + desired ending inventory of raw material) /2] = Raw material to be purchased.