Jones Company prepares a Direct Materials Budget that includes columns for each of the four quarters of the year plus a column for the full year. Which of the following statements is true? a. The desired ending raw materials inventory for the full year is equal to the sum of the desired ending raw materials inventories for each quarter of the year. b. The desired ending raw materials inventory for the 3rd quarter of the year is equal to the desired ending raw materials inventory of the 4th quarter of the year. C. The desired ending raw materials inventory for the 4th quarter of the year is equal to the desired ending raw materials inventory for the full year. The beginning raw materials inventory for the 1st quarter of the year is equal to the desired ending raw materials inventory for the 2nd quarter of the year