$23.$ A significant difference between the direct material purchases budget and the direct labor budget is that the direct material purchases budgetA$)$ is constructed for each quarter, while the direct labor budget is constructed for each pay period.B$)$ is constructed from the top down, while the direct labor budget uses a bottom$-$up approach.C$)$ considers beginning and ending inventory amounts, which are not part of the direct labor budget.D$)$ is based on units sold, while the direct labor budget is based on units produced.