Ayayai Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below.

		Product JB 50		Product JB 60
Sales budget:
Anticipated volume in units		403,200		205,000
Unit selling price		$22		$27
Production budget:
Desired ending finished goods units		26,300		16,000
Beginning finished goods units		31,200		13,300
Direct materials budget:
Direct materials per unit (pounds)		2		2
Desired ending direct materials pounds		33,300		17,900
Beginning direct materials pounds		43,500		13,100
Cost per pound		$2		$3
Direct labor budget:
Direct labor time per unit		0.4		0.6
Direct labor rate per hour		$12		$12
Budgeted income statement:
Total unit cost		$12		$22

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $662,000 for product JB 50 and $362,000 for product JB 60, and administrative expenses of $542,000 for product JB 50 and $345,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%.

Your answer is partially correct. Try again. Prepare the direct materials budget for the year. AYAYAI INC. Direct Materials Budget For the Year Ending December 31, 2017 | JB 50 JB 60 Total Units to be produced 662000 205000 Direct Materials per Unit Total Pounds Needed for Production 806400 410000 33300 17900 TAdd Desired Ending Direct Materials Total Materials Required 839700 T 427900 Less Beginning Direct Materials 43500 13100 Direct Materials Purchases 796200 414800 cost per Pound Total Cost of Direct Materials Purchases | 1538400 1244400 2782800 DELEON INC. Direct Labor Budget JB 50 JB60 Total e Textbook and Media budgecua Income Statement JB 50 JB 60 Total