5. Michael learned 'om talking with Jayne that the supplier is so focused on making qualityr sweatshirts that many times the shirts are not available for several days. She encouraged Michael to maintain an ending inventory of shirts equal to 25% of the next quarter's sales. The desired ending direct materials in Quarter 4 are 4,500 shirts. Prepare a shirt purchases budget for shirts using the format provided. SWEATS GALORE Shirt Purchases Budget For the Year Ending December 31, 2003 Quarter 4 A 3 i m Shirts to be silk-screened Direct materials per unit Total shirts needed for production Plus: Desired ending direct materials (shirts) Total shirts required Less: Beginning direct materials (shirts) Direct materials purchases Cost per shirt Total cost of shirt purchases