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On the direct materials budget, the total quantity of direct materials needed is computed as a. quantity needed for production + desired end inventory of

On the direct materials budget, the total quantity of direct materials needed is computed as

a. quantity needed for production + desired end inventory of DM - beginning inventory of DM.

b. units to be produced + desired end inventory of DM - beginning inventory of DM.

c. units to be produced - desired end inventory of DM + beginning inventory of DM.

d. quantity needed for production - desired end inventory of DM + beginning inventory DM.

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