A Company manufactures and sells a natural soap. The manufacture based on order from customer, but the company has a buffer stock policy for the direct material. The following data are available for preparing budgets for the first 2 quarters of 2021. 1. Sales: quarter 1, 28,600 pieces; quarter 2, 42,800 pieces. Selling price is $63 per piece. 2. Direct materials: each piece of soap requires 5 pounds of sodium hydroxide at a cost of $3.80 per pound and 6 ml of essential oil at $1.50 per ml. 3. Desired inventory levels: Type of Inventory January 1 April 1 July 1 Sodium hydroxide (pounds) 9,300 10,300 13,400 Essential oil (ml) 14,300 20,400 25,200 Direct material budget of sodium hydroxide in Q2 is: DIRECT MATERIAL BUDGET Q2 Unit sales planned 42,800 Unit production planned A Standard unit direct material B Direct material needed for production Desired ending direct material Beginning direct material D Direct material purchase E Cost per unit of direct material Total cost for direct material purchase A: C: E: F: D: B: LL F