Which of the following statements is incorrect?

A) Budgeted ending finished goods inventory will increase if budgeted production exceeds

budgeted sales during the period.

B) Budgeted ending raw materials inventory will decrease if purchases of raw materials are less than the uses of raw materials.

C) An increase in budgeted accounts receivable occurs when budgeted sales exceed budgeted cash

collections from customers.

D) An increase in budgeted accounts payable occurs when budgeted purchases are less than

budgeted cash payments to suppliers.