(c) Raw materials purchases July August September Planned production 5 200 Raw material per unit 3 Raw material required for production 15 600 Add ending inventory of raw materials 1 890 2 700 Total requirements 17 490 Less ending inventory of raw materials 1 560 Planned purchases of raw material in metres 15 930 Cost per metre $ 18 Planned purchases of raw material in dollars $286 740 d) Direct labour budget July August September Sales units 5 000 Direct labour per unit 1.5 Direct labour hours required 7 500 Cost per hour $ 25 Planned direct labour cost $187 500