Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) The number of units budgeted to be produced exceeds the number of units budgeted to be sold
When the quantity of budgeted finished goods inventory increases.
B) The budgeted quantity of raw materials inventory increases when the budgeted quantity of raw
Material purchases exceeds the budgeted quantity of raw material uses.
C) The number of units budgeted for production is a function of budgeted unit sales and changes in
The quantity of finished goods inventory levels.
D) The number of units budgeted for raw material purchases considers only budgeted unit sales
And changes in the quantity of raw materials inventory levels