6. Given the following information from Rowdy Enterprises' direct materials budget, how much direct materials needs to be purchased? Round to the nearest dollar, no decimal places.

• Beginning materials inventory $75,539
• Ending materials inventory 75,165
• Materials needed for production 533,893

7. Each unit requires direct labor of 1.6 hours. The labor rate is $11.99 per hour and next year's direct labor budget totals $875,621. How many units are included in the production budget for next year? Round to the nearest penny, two decimal places.

8. How many units are estimated to be sold if Skyline, Inc., has a planned production of 822,278 units, a desired beginning inventory of 126,112 units, and a desired ending inventory of 109,070 units?