Purdue Pharma Budgeting Problem Purdue Pharma (now finished for killing an untold number of people) manufactures OxyContin and Oxyfast pills that are opioid agonists and Schedule II controlled substances with an abuse liability similar to morphine. Our goal is to develop a budget for Purdue Pharma. OxyContin and Oxyfast need three raw materials: Oxycodon, cellulose, and natural rubber. In March 2013, Purdue's Budget Department gathered the following data in order to prepare budgets for 2014. 2014 Projected Sales Product Batches Price Oxycontin 60,000 $165