Anticipated sales for Safety Grip Company were 55,000 passenger car tires and 17,000 truck tires. Rubber and steel belts are used in producing passenger car and truck tires as follows:

Line Item Description	Passenger Car	Truck
Rubber	28 lbs. per unit	65 lbs. per unit
Steel belts	5 lbs. per unit	13 lbs. per unit

The purchase prices of rubber and steel are $3.70 and $4.80 per pound, respectively. The desired ending inventories of rubber and steel belts are 52,000 and 11,000 pounds, respectively. The estimated beginning inventories for rubber and steel belts are 61,000 and 9,000 pounds, respectively.

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

Line Item Description	Rubber	Steel Belts	Total
Pounds required for production:
Passenger tires	Passenger tires lbs.	Passenger tires lbs.
Truck tires	Truck 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	Desired inventory, December 31, 20Y9	Desired inventory, December 31, 20Y9
Total pounds available	Total pounds available lbs.	Total pounds available 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	Total units purchased lbs.	Total units purchased lbs.
Unit price	x $Unit price	x $Unit price
Total direct materials to be purchased	$Total direct materials to be purchased	$Total direct materials to be purchased	$Total direct materials to be purchased