a.c Direct Materials Budget Nerdzy Computer Company Direct Materials Budget For the Year Ended December 31, 2021 Q1 Q2 Q3 Q4 Budgeted laptops to be produced 1,000 1,200 1,400 1,600 Direct materials per laptop 2.50 2.50 2.50 2.50 Direct materials needed for production 2,500 3,000 3,500 4,000 Plus: Desired DM in end inventory 1,200 1,400 1,600 300.00 Total DM needed 3,700 4,400 5,100 4,300 Less: DM in beg. Inv 750.00 1,200 1,400 1,600 Budgeted purchases of DM 2,950 3,200 3,700 2,700 DM cost per item 4.00 4.00 4.00 4.00 Budgeted purchases of DM $ 11,800 $ 12,800 $ 14,800 $ 10,800