MAK company is preparing budgets for the coming financial year. MAK is considering how to derive the raw materials. To derive how much 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-materiat imventory and subtract the desired ending raw-material inventory. c. subtract the beginning raw-material inventory and the desired ending raw-material inventory. d. Some other process not listed here e. add the desired ending raw-material inventory and subtract both the beginning raw-material inventory and the expected units to be sold