Which of the following statements is false? Select one: a. The amount of raw materials to be purchased in a period can be determined by adding the desired ending inventory for raw materials to the production needs and then deducting the beginning inventory for raw materials. O b. In the merchandise purchases budget, the required purchases (in units) for a period is equal to the budgeted sales (in units) plus the beginning merchandise inventory (in units) minus the desired ending merchandise inventory (in units). O c. A self-imposed budget is a budgeting process wherein person with responsibility for cost control prepares his or her own budget estimates and submits them to the next higher level of management. d. The number of units to be produced in a period can be determined by adding the expected sales (in units) to the desired ending inventory (in units) and then deducting the beginning inventory (in units).