During July of the current year, the management of Royal Essentials, Inc., asked the controller to prepare August manufacturing and income statement budgets. Demand was expected to be 1,200 cases at $80 per case for August. Inventory planning information is provided as follows:

There was negligible work in process inventory assumed for either the beginning or end of the month; thus, none was assumed. In addition, there was no change in the cost per unit or estimated units per case operating data from January.
Prepare the August direct materials purchases budget. Enter the unit price as dollars and cents but carry out to three decimal places. For example, enter .2357 as 0.236 and enter 3.61 as3.610.

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FINISHED GOODS INVENTORY Cases Costs Estimated finished goods inventory, Augus, 2008 150 S3,160 Desired finished goods inventory, August 31, 2008 100 S2,100 MATERIALS INVENTORY Oils (ozs(bottles) 260 300 Bottles Cream Base (ozs.) 500 700 Estimated materials inventory, August 1, 2008 500 Desired materials inventory, August 31, 2008 400