Ayayai Manufacturing manufactures two products, (1) Regular and (2) Deluxe. The budgeted units to be produced are as follows: Units of Product 2022 Regular Deluxe Total July 10,400 16,000 26,400 August 5,700 11,100 16,800 September 8,900 14,100 23,000 October 8,100 12,700 20,800 It takes 2 pounds of direct materials to produce the Regular product and 5 pounds of direct materials to produce the Deluxe product. It is the company's policy to maintain an inventory of direct materials at the end of each month equal to 30% of the next month's production needs for the Regular product and 20% of the next month's production needs for the Deluxe product. Direct materials inventory on hand at June 30 were 6,240 pounds for the Regular product and 16,000 pounds for the Deluxe product. The cost per pound of materials is $5 for the Regular product and $8 for the Deluxe. AYAYAIMANUFACTURING Direct Materials Budget-Regular July August Direct materials per unit Cost per pound Units to be produced Desired ending direct materials inventory Beginning direct materials inventory Budgeted direct materials purchases Budgeted cost of direct materials purchases Total pounds needed for production Total pounds of direct materials required $ $ $ $ $ $ AYAYAIMANUFACTURING Direct Materials Budget-Regular For the Quarter Ended September 30, 2022 For the Month Ended September 30, 2022 For the Year Ended September 30, 2022 September Total $ $ $ $ $ $ $ AYAYAIMANUFACTURING Direct Materials Budget-Deluxe y July August $ $ $ $ $ $ AYAYAIMANUFACTURING Direct Materials Budget-Deluxe July August September Total $ $ $ $ $ $ $