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) minus the beginning merchandise inventory (in units) plus the desired ending merchandise inventory (in units). O c. A self-imposed budget is a budgeting process wherein top management prepares the budget and imposes it to lower-level managers for implementation O 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).