A significant difference between the direct material purchases budget and the production budget is that the production budget

considers

a$.$ finished goods inventory levels, while the material purchases budget considers raw material inventory levels

b$.$ beginning and ending finished goods inventory amounts, which are not part of a direct material purchases budget.

c$.$ units to be produced, while the direct material purchases budget is based on units to be sold.

d$.$ the capacity of the factory, while the direct material purchases budget does not.

Note:

Provide explanation for correct and incorrect solution both. Provide accurate asnwer