3. Prepare a direct materials budget showing the quantity of solvent H300 to be purchased for July, Augustand Septemberand for the quarter in total. Pearl Products Limited Direct Materials Budget TJuly August September Third Quarter Units of production raw materials needed to meet 204,000 222,000 234,000 O Add: Desired units of ending raw materials inventory r 111,000 117,000 90,000 Total units of raw materials needed Less: Units of beginning raw materials inventory 86,000 86,000 . Units of raw materials to be purchased