Which of the following is true of the Direct Materials Budget? Multiple Choice Total units of raw material to be purchased is equal to total units of raw materials needed minus units of beginning raw materials inventory. Units of raw materials needed to meet production is equal to budgeted unit sales times per unit cost of raw materials. O Total units of raw materials to be purchased is equal to units of raw materials needed to meet production minus desired units of ending raw material inventory. O Total units of raw material to be purchased is equal to units of raw materials needed to meet production plus units of beginning raw material inventory. o