The Format of the "Cost of Goods Sold, Inventory, and Purchases

The format of the "cost of goods sold, inventory, and purchases" budget is as follows:

A) cost of goods sold + desired ending inventory - beginning inventory.
B) desired ending inventory + beginning inventory - cost of goods sold.
C) cost of goods sold - desired ending inventory + beginning inventory.
D) desired ending inventory - beginning inventory - cost of goods sold.