DeWitt Industries has adopted the following production budget for the first 4 months of 2017.

Month Units Month Units January 10,470 March 5,490 February 8,260 April 4,450

Each unit requires 5 pounds of raw materials costing $2 per pound. On December 31, 2016, the ending raw materials inventory was 10,470 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.

DEWITT INDUSTRIES Direct Materials Purchases Budget March 31, 2017 For the Month Ending March 31, 2017 For the Quarter Ending March 31, 2017 January February March Total Cost of Direct Materials Purchases Direct Labor Time Per Unit Direct Materials Purchases Total Materials Required Total Pounds Needed for Production Desired Ending Direct Materials Direct Materials Per Unit Total Direct Labor Cost Total Required Direct Labor Hours Units to be Produced Beginning Direct Materials Cost Per Pound Direct Labor Cost Per Hour Total Cost of Direct Materials Purchases Total Pounds Needed for Production Direct Materials Purchases Desired Ending Direct Materials Cost Per Pound Total Direct Labor Cost Total Materials Required Total Required Direct Labor Hours Units to be Produced Direct Labor Cost Per Hour Direct Labor Time Per Unit Direct Materials Per Unit Beginning Direct Materials Total Required Direct Labor Hours Total Cost of Direct Materials Purchases Direct Labor Cost Per Hour Total Direct Labor Cost Total Materials Required Direct Materials Purchases Cost Per Pound Direct Materials Per Unit Total Pounds Needed for Production Units to be Produced Beginning Direct Materials Desired Ending Direct Materials Direct Labor Time Per Unit Add Less : Units to be Produced Direct Materials Per Unit Direct Labor Cost Per Hour Desired Ending Direct Materials Direct Labor Time Per Unit Total Pounds Needed for Production Direct Materials Purchases Beginning Direct Materials Total Cost of Direct Materials Purchases Total Direct Labor Cost Total Materials Required Total Required Direct Labor Hours Cost Per Pound Units to be Produced Total Required Direct Labor Hours Beginning Direct Materials Direct Materials Purchases Cost Per Pound Total Pounds Needed for Production Desired Ending Direct Materials Direct Labor Cost Per Hour Direct Labor Time Per Unit Direct Materials Per Unit Total Cost of Direct Materials Purchases Total Direct Labor Cost Total Materials Required Add Less : Direct Labor Time Per Unit Desired Ending Direct Materials Total Pounds Needed for Production Direct Materials Purchases Direct Labor Cost Per Hour Direct Materials Per Unit Total Cost of Direct Materials Purchases Total Materials Required Cost Per Pound Total Direct Labor Cost Total Required Direct Labor Hours Units to be Produced Beginning Direct Materials Direct Labor Time Per Unit Direct Materials Purchases Total Required Direct Labor Hours Direct Labor Cost Per Hour Units to be Produced Direct Materials Per Unit Total Cost of Direct Materials Purchases Beginning Direct Materials Total Direct Labor Cost Cost Per Pound Desired Ending Direct Materials Total Materials Required Total Pounds Needed for Production Desired Ending Direct Materials Total Direct Labor Cost Units to be Produced Direct Labor Cost Per Hour Total Materials Required Total Pounds Needed for Production Direct Labor Time Per Unit Total Required Direct Labor Hours Total Cost of Direct Materials Purchases Beginning Direct Materials Direct Materials Purchases Direct Materials Per Unit Cost Per Pound $ $ $ Total Direct Labor Cost Total Pounds Needed for Production Total Required Direct Labor Hours Units to be Produced Beginning Direct Materials Cost Per Pound Desired Ending Direct Materials Direct Materials Purchases Direct Materials Per Unit Direct Labor Cost Per Hour Total Cost of Direct Materials Purchases Total Materials Required Direct Labor Time Per Unit $ $ $