Berry products company manufacturers and sells a single product. Each Unit Requires Three feet (ft) of tubing. Berry's budgeted production is as following

December 15000 Units

January 14000 Units

February 15000 Units

March 12000 Units

April 13000 Units

Berry budgets monthly ending investories of tubing to be equal to 20% of the following month's production needs. The january beginning invetory meets this requirement. The tubing costs $0,80 per foot ,

Required

Prepare the direct material purchases budget for tubing for February and March.

	January	February	March
Budgeted producation (units)	14000	15000	12000
standared materials (3 ft per units)	3	3	3
Production needs (ft)	42000
Budgeted ending inventory (ft)	9000
Total materials required (ft)	51000
Beginning inventory (ft)	8400
Budgeted purchases (ft)	42600
standard price per foot	0.80	0.80	0.80
Budgeted purchases cost	34080