ABC Corp has following data for preparing the materials purchase budget

Q1Required Productionin units 2,886.00

Q2Required Productionin units 2,516.00

Q3Required Productionin units 2,294.00

Q4Required Productionin units 2,701.00

1stQuarter Beg raw materials inventory in kg 1154.40

1stQuarter Beg Accounts Payable $5,483.40

Each unit materials weight in kg 0.74

Each kg costs $1.48

Desired Inventory is 7.4% of next quarter purchase

Desired ending inventory for 4th quarter is 1161.80 kg.

75% Current quarter purchase paid in current quarter

25% Current quarter purchase paid in next quarter

Please prepare the material purchase budget.