Answer:
C. Adding the desired ending inventory of raw materials to the raw materials needed to meet the production schedule and subtracting the beginning inventory of raw materials.
Step-by-step explanation:
In a budget workflow for raw materials, the relationship between the opening balance, purchase, requirement for production and ending balance may be stated as
opening + purchases - required = closing balance
Hence the raw materials to be purchased
purchases = closing balance + required - opening
C. Adding the desired ending inventory of raw materials to the raw materials needed to meet the production schedule and subtracting the beginning inventory of raw materials.