8 ut of uestion Which of the following statements is false? Select one: O a. In the merchandise purchases budget, the required purchases (in units) for a period is equal to the budgeted sales (in units) plus the beginning merchandise inventory (in units) minus the desired ending merchandise inventory (in units). O b. The amount of raw materials to be purchased in a period can be determined by adding the desired ending inventory for raw materials to the production needs and then deducting the beginning inventory for raw materials. O c. The number of units to be produced in a period can be determined by adding the expected sales (in units) to the desired ending inventory (in units) and then deducting the beginning inventory (in units). O d. A self-imposed budget is a budgeting process wherein person with responsibility for cost control prepares his or her own budget estimates and submits them to the next higher level of management.