Bridgeport Industries has budgeted the following unit sales:

2022		Units
January		10,000
February		7,500
March		8,500
April		12,000
May		14,000

The finished goods units on hand on December 31, 2021 was 2,000 units. Each unit of finished goods requires 2 pounds of direct materials that are estimated to cost an average of $5 per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to 20% of next month's anticipated sales. The company also has a policy of maintaining a direct materials inventory at the end of each month equal to 30% of the pounds needed for the following month's production. There were 5,700 pounds of direct materials on hand at December 31, 2021.

For the first quarter of 2022, prepare a direct materials budget.

BRIDGEPORTINDUSTRIES Direct Materials Budget choose the accounting period For the Year Ended March 31, 2022For the Month Ended March 31, 2022For the Quarter Ended March 31, 2022
			January		February		March		Total
select an opening direct materials budget item Cost per poundTotal pounds required for productionDesired ending direct materials inventoryBeginning direct materials inventoryDirect materials per unitBudgeted cost of direct materials purchasesBudgeted direct materials purchasesUnits to be producedTotal materials required			enter a number of units		enter a number of units		enter a number of units
select an item Desired ending direct materials inventoryTotal materials requiredUnits to be producedBeginning direct materials inventoryBudgeted direct materials purchasesBudgeted cost of direct materials purchasesCost per poundDirect materials per unitTotal pounds required for production			enter an amount of pounds		enter an amount of pounds		enter an amount of pounds
select a summarizing line for the first part Units to be producedBudgeted direct materials purchasesCost per poundTotal pounds required for productionDirect materials per unitDesired ending direct materials inventoryBeginning direct materials inventoryTotal materials requiredBudgeted cost of direct materials purchases			enter a total amount of pounds for the first part		enter a total amount of pounds for the first part		enter a total amount of pounds for the first part
select an item Beginning direct materials inventoryDirect materials per unitBudgeted cost of direct materials purchasesCost per poundBudgeted direct materials purchasesUnits to be producedDesired ending direct materials inventoryTotal pounds required for productionTotal materials required			enter an amount of pounds		enter an amount of pounds		enter an amount of pounds
select a summarizing line for the second part Budgeted cost of direct materials purchasesCost per poundUnits to be producedBudgeted direct materials purchasesDirect materials per unitDesired ending direct materials inventoryTotal pounds required for productionBeginning direct materials inventoryTotal materials required			enter a total amount of pounds for the second part		enter a total amount of pounds for the second part		enter a total amount of pounds for the second part
select between addition and deduction AddLess:	select an item Budgeted direct materials purchasesTotal materials requiredUnits to be producedBeginning direct materials inventoryDesired ending direct materials inventoryBudgeted cost of direct materials purchasesCost per poundTotal pounds required for productionDirect materials per unit		enter an amount of pounds		enter an amount of pounds		enter an amount of pounds
select a summarizing line for the third part Total materials requiredCost per poundUnits to be producedBudgeted direct materials purchasesBudgeted cost of direct materials purchasesBeginning direct materials inventoryTotal pounds required for productionDesired ending direct materials inventoryDirect materials per unit			enter a total amount of pounds for the third part		enter a total amount of pounds for the third part		enter a total amount of pounds for the third part
select an item Beginning direct materials inventoryCost per poundBudgeted cost of direct materials purchasesDesired ending direct materials inventoryUnits to be producedBudgeted direct materials purchasesTotal materials requiredDirect materials per unitTotal pounds required for production			$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing direct materials budget item Total pounds required for productionTotal materials requiredCost per poundBudgeted direct materials purchasesDirect materials per unitUnits to be producedBudgeted cost of direct materials purchasesBeginning direct materials inventoryDesired ending direct materials inventory			$enter a total amount for the direct materials budget		$enter a total amount for the direct materials budget		$enter a total amount for the direct materials budget		$enter a total amount for the direct materials budget