1. Turnkey Manufacturing Company has budgeted production for April, May, June and July of 2019 are given below:

Particulars 2019 April May June July

Production in units 80,000 96,000 128,000 112,000

Ten pounds of raw materials are required for each unit produced. Raw materials on hand at the beginning of the April total 20,000 lbs. The raw materials inventory at the end of each quarter should equal to 2,000 units plus 10% of the next month's production needs.

REQUIREMENTS:

Prepare a direct materials budget for the by month and in total for Second quarter only.