Which of the following would minimize defects in finished goods caused by poor quality raw materials?

A. Documented procedures for the proper handling of work-in-process inventory.

B. Timely follow-up on all unfavorable usage variances.

C. Determination of the amount of spoilage at the end of the manufacturing process.

D. Specifications for materials purchased provide an objective means of determining that the materials meet the minimum quality level required for production.

E. Required material specifications for all purchases