3. Direct materials purchases budget: Bathworks Direct Materials Purchases Budget For the Year Ended December 31 Quarter 1 2 3 4 Year Total production units 3,900 3,200 5,000 5,100 17,200 Ounces per unit 3 4 3 4 3 4 3 4 3 4 Total production needs in ounces 15,600 ? ? ? ? Plus desired ounces of ending direct materials inventorya 2,560 ? ? 3,600 3,600 18,160 ? ? ? ? Less desired ounces of beginning direct materials inventoryb 3,120 ? ? ? 3,120 Total ounces of direct materials to be purchased 15,040 ? ? ? ? Cost per ounce 3 $0.10 3 ? 3 ? 3 ? 3 ? Total cost of direct materials purchases $ 1,504 ? ? ? ?

Show workings please!