Which of the following is true about the company's materials budget?

A. Preparing a budget of this kind is one step in a company's overall 
 material requirements planning 
B. In the direct material budget, ending inventory is added and 
 beginning inventory is subtracted
C. In the direct materials budget, beginning inventory is subtracted 
 and ending inventory is added 
D. The first line of the direct materials budget provides for the 
 total raw materials to be purchased for the month or the quarter.