a. Direct materials purchases budget for polyvinyl chloride panels: FlashKick Company Direct Materials Purchases Budget - Polyvinyl Chloride Panels For January and February January February Units produced 58,500 62,400 Direct materials per unit 0.7 0.7 Direct materials for production 40,950 43,680 Desired ending inventory 8,736 11,760 Total needed 49,686 55,440 Less: Beginning inventory 8,190 8,736 Direct materials purchases 41,496 46,704