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4 . Next year Lowry, Inc. expects to sell 3 0 , 0 0 0 athletic uniforms for $ 8 0 each. Fabric costs $

4. Next year Lowry, Inc. expects to sell 30,000 athletic uniforms for $80 each. Fabric costs $20 a yard, and it takes 1 yard to make a uniform. Direct manufacturing labor is $8 per uniform, and manufacturing overhead is $6 for each uniform. The following target inventory levels apply next year:
Beginning inventory Ending inventory
Fabric 12,000 yards 9,000 yards
Work-in-process inventory 0 units 0 units
Finished goods inventory 6,000 units 5,000 units
What dollar amount would Lowry budget for direct material (DM) purchases next year?

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