Brown Inc.'s production budget for Product X for the year ended December 31 is as follows:

	Product X
Sales	640,000	units
Plus desired ending inventory	85,000
Total	725,000
Less estimated beginning inventory, Jan. 1	90,000
Total production	635,000

In Brown's production operations, Materials A, B, and C are required to make Product X. The quantities of direct materials expected to be used for each unit of product are as follows:

Product X Material A .50 pound per unit Material B 1.00 pound per unit Material C 1.20 pound per unit

The prices of direct materials are as follows: Material A $0.60 per pound Material B $1.70 per pound Material C $1.50 per pound

Prepare a direct materials purchases budget for Product X. Enter all answers as positive amounts.

Brown Inc.
Direct Materials Purchases Budget
	A	B	C	Total
Units required for production of Product X (lbs)
Unit price	$	$	$
Total direct materials purchases	$	$	$	$