Damon Manufacturing

Direct Materials Budget

For the Quarter Ended March $31$

Units to be produced

Multiply by: Quantity $($pounds$)$ of DM needed per unit

Quantity $($pounds$)$ needed for production

Plus: Desired ending inventory of DM

Total quantity $($pounds$)$ needed

Less: Beginning inventory of DM

Quantity $($pounds$)$ to purchase

Multiply by: Cost per pound

Total cost of DM purchases

Month