38 39 3 40 41 Bathworks Direct Material Purchase Budget For the Year Ended December 31 Quarter 1 2 03 44 3 4 Year 45 46 3.200 5.000 17,200 3.900 4 15,600 5,100 4 Total production units Budget 2) Ources per unit Total production needs in ounces Plus devred ounces of ending direct materials inventorya) 4H 49 so 51 12 50 3,600 2,560 18,160 3,500 3.120 3,120 55 56 57 Se Less desired ounces of beginning direct materials inventory) Totalcunes of direct materials to be purchased Cost per un Total cost of direct materials purchases 15.010 50.10 $1,504 0 61 Sa 3 Desired ounces of Ending direct materials inventory - 20% of nest quarter's budgeted production needs in ounces Desired ounces of beginning direct materials inventory = 20% of next quarter's budgeted production needs in ounces