MAK company is preparing budgets for the coming financial year. MHK is considering how to derive the raw materials . To derive the raw material to purchase during an accounting period, an accountant would calculate the raw material required for production and then:

a.

add the beginning raw-material inventory and the desired ending raw-material inventory.

b.

add the beginning raw-material inventory and subtract the desired ending raw-material inventory.

c.

subtract the beginning raw-material inventory and the desired ending raw-material inventory.

d.

add the desired ending raw-material inventory and subtract the beginning raw-material inventory.

e.

add the desired ending raw-material inventory and subtract both the beginning raw-material inventory and the expected units to be sold.