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
B) Raw materials required for production − desired ending inventory of raw material = Total raw
C) Total raw material required + Raw materials required for production = desired ending inventory of
D) Raw material to be purchased + expected beginning inventory of raw material = Desired ending
E) Raw material required for production ÷ [(expected beginning inventory of raw material + desired