1 A D E F B MATERIALS REQUIREMENTS BUDGET 2 January February March April Units to be Produced 3 69 $ 20,166 $ 54,637 $ 52,442 $ 49,402 Material/Unit 4 $ EA 12.29 $ 12.29 $ 12.29 $ 12.29 Total Production Need 5 69 $ 247,840 $ 671,489 $ 644,512 $ 607,151 Desired Ending Inventory 6 $ (227,674) $ (616,852) $ (592,070) Total Materials Needed 7 8 Beginning Inventory Total Materials Needed to be 9 Purchased Cost per Unit of Material 10 Total Material Cost 11 12 Material/unit 13 Cost per Unit of Material 14 Cost of Material per Product 15 16 17