COTB MC Qu$.8-14($Static$)$ Which of the following equations is$...$

Which of the following equations is false with respect to the direct materials budget?

Multiple Choice

Units of raw materials to be purchased $$ unit cost of raw materials $=$ cost of raw material purchases

Units of raw materials needed to meet production $+$ desired units of ending raw materials inventory $-$ units of beginning raw materials inventory $=$ units of raw materials to be purchased

Units of raw materials to be purchased $$ unit cost of raw materials $=$ cash disbursements for material purchases

Required production in units of finished goods $$ units of raw materials needed per unit of finished goods $=$ units of raw materials needed to meet production