Anticipated sales for Safety Grip Company were 43,000 passenger car tires and 13,000 truck tires. Rubber and steel belts are used in producing passenger car and truck tires according to the following table:

	Passenger Car	Truck
Rubber	26 lbs. per unit	61 lbs. per unit
Steel belts	5 lbs. per unit	13 lbs. per unit

The purchase prices of rubber and steel are $3.5 and $4.6 per pound, respectively. The desired ending inventories of rubber and steel belts are 40,000 and 9,000 pounds, respectively. The estimated beginning inventories for rubber and steel belts are 47,000 and 7,000 pounds, respectively.

Prepare a direct materials purchases budget for Safety Grip Company for the year ended December 31, 20Y9.

	Rubber	Steel Belts	Total
Pounds required for production:
Passenger tires
Truck tires
Desired inventory, December 1, 20Y9Desired inventory, December 31, 20Y9Direct labor hourEstimated inventory, December 1, 20Y9Estimated inventory, December 31, 20Y9Desired inventory, December 31, 20Y9
Total pounds available
DepreciationDesired inventory, January 1, 20Y9Desired inventory, January 31, 20Y9Estimated inventory, January 1, 20Y9Estimated inventory, January 31, 20Y9Estimated inventory, January 1, 20Y9
Total units purchased
Unit price
Total direct materials to be purchased