Annie's Homemade prepares a direct materials budget for its ice cream base, which is the foundational component of all ice cream flavors. It includes ingredients such as whole milk, heavy cream, and sugar that provide a "blank canvas" for creating create specific flavors. The company buys ice cream base from a supplier for $62 per case, each of which contains two 2.5-gallon bladders. Each 2.5- gallon bladder produces an average of 80 servings of ice cream. The company always maintains ending inventories equal to 20% of next quarter's production needs. The estimated quarterly production (in servings) for next year are as follows: Budgeted production in servings Required: Quarter 1 13,200 Quarter 2 20,000 Quarter 3 30,000 Quarter 4 15,200 Prepare a direct materials budget by quarter and in total for next year. Required production in servings Servings per case Number of cases needed to meet production Add beginning inventory in cases Total cases needed Less desired ending inventory in cases Cases to be purchased Quarter Year 1 2 3 13,200 20,000 30,000 15,200 78,400 62 62 62 62 62 34 34