and the match ball line (high-performance soccer balls used in games). In the first four months of next year, Smart Strike expects to sell the following: for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement. HINT: Units Produced = Expected Sales + Desired Ending Inventory - Beginning Inventory. Direct materials purchases budget for polyvinyl chloride panels: Direct materials purchases budget for bladder and valve: Direct materials purchases budget for glue: Smart Strike Company Direct Materials Purchases Budget - Glue For January and February Glue: Units produced