When preparing a direct materials budget, the required purchases of raw materials in units equals:

Multiple Choice

raw materials needed to meet the production schedule $+$ desired ending inventory of raw materials $$ beginning inventory of raw materials.

raw materials needed to meet the production schedule $$ desired ending inventory of raw materials $$ beginning inventory of raw materials.

raw materials needed to meet the production schedule $$ desired ending inventory of raw materials $+$ beginning inventory of raw materials.

raw materials needed to meet the production schedule $+$ desired ending inventory of raw materials $+$ beginning inventory of raw materials.