Anticipated sales for Safety Grip Company were 45,000 passenger car tires and 14,000 truck tires. Rubber and steel belts are used in producing passenger car and truck tires as follows:

	Passenger Car	Truck
Rubber	29 lbs. per unit	68 lbs. per unit
Steel belts	6 lbs. per unit	15 lbs. per unit

The purchase prices of rubber and steel are $3.50 and $4.60 per pound, respectively. The desired ending inventories of rubber and steel belts are 42,000 and 9,000 pounds, respectively. The estimated beginning inventories for rubber and steel belts are 50,000 and 7,000 pounds, respectively.

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

Safety Grip Company Direct Materials Purchases Budget For the Year Ending December 31, 20Y9

	Rubber	Steel Belts	Total
Pounds required for production:
Passenger tires	fill in the blank 1 lbs.	fill in the blank 2 lbs.
Truck tires	fill in the blank 3	fill in the blank 4
Desired inventory, December 1, 20Y9Desired inventory, December 31, 20Y9Direct labor hourEstimated inventory, December 1, 20Y9Estimated inventory, December 31, 20Y9Desired inventory, December 31, 20Y9	Desired inventory, December 31, 20Y9	Desired inventory, December 31, 20Y9
Total pounds available	fill in the blank 8 lbs.	fill in the blank 9 lbs.
DepreciationDesired inventory, January 1, 20Y9Desired inventory, January 31, 20Y9Estimated inventory, January 1, 20Y9Estimated inventory, January 31, 20Y9Estimated inventory, January 1, 20Y9	Estimated inventory, January 1, 20Y9	Estimated inventory, January 1, 20Y9
Total units purchased	fill in the blank 13 lbs.	fill in the blank 14 lbs.
Unit price	x $fill in the blank 15	x $fill in the blank 16
Total direct materials to be purchased	$fill in the blank 17	$fill in the blank 18	$