Which of the following statements is false? Select one: Oa. 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. A self-imposed budget is a budgeting process wherein top management prepares the budget and imposes it to lower-level managers for implementation Oc. 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). 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).