Coca$-$Cola Enterprises $($CCE$)$ is the largest bottler of Coca$-$Cola ${?}^{}$ in Western Europe. The company purchases Coke ${?}^{}$ and Sprite ${?}^{}$ concentrate from The CocaCola Company $($KO$),$ dilutes and mixes the concentrate with carbonated water, and then fills the blended beverage into cans or plastic two$-$liter bottles. Assume that the estimated production for Coke and Sprite two$-$liter bottles at the Wakefield, UK$,$ bottling plant is as follows for the month of May:

Coke $,153,000$ two$-$liter bottles

Sprite $,86,500$ two$-$liter bottles

In addition, assume that the concentrate costs $$75$ per pound for both Coke and Sprite and is used at a rate of $0\mathrm{.}15$ pound per $100$ liters of carbonated water in blending Coke and $0\mathrm{.}10$ pound per $100$ liters of carbonated water in blending Sprite. Assume that two liters of carbonated water are used for each two$-$liter bottle of finished product. Assume further that two$-$liter bottles cost $$0\mathrm{.}08$ per bottle and carbonated water costs $$0\mathrm{.}06$ per liter.

Prepare a direct materials purchases budget for May, assuming inventories are ignored, because there are no changes between beginning and ending inventories for concentrate, bottles, and carbonated water.

Coca$-$Cola Enterprises$-$Wakefield Plant

Direct Materials Purchases Budget

For the Month Ending May $31($assumed data$)$

Materials required for production:

Coke ${?}^{}$

Concentrate

$2-$Liter Bottles

Carbonated Water

Sprite ${?}^{}$

Total materials

Direct materials unit price

Total direct materials to be purchased

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