3. Direct materials purchases budget: Bathworks Direct Materials Purchases Budget For the Year Ended December 31 Quarter 4 Year 3,200 5,000 5,100 17,200 4 4 4 4 Total production units Ounces per unit Total production needs in ounces Plus desired ounces of ending direct 3,900 15,600 materials inventory 2,560 3,600 3,600 Less desired ounces of beginning 3,120 ? 3,120 direct materials inventoryb Total ounces of direct materials to be purchased Cost per ounce Total cost of direct materials purchases 15,040 1,504 Desired ounces of ending direct materials inventory 20% of next quarter's budgeted production needs in ounces. "Desired ounces of beginning direct materials inventory 20% of current quarter's budgeted production needs in ounces