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

Month	Units	Month	Units
January	10,170	March	5,190
February	8,470	April	4,310

Each unit requires5pounds of raw materials costing $3per pound. On December 31, 2016, the ending raw materials inventory was10,170pounds. 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 For the Month Ending March 31, 2017For the Quarter Ending March 31, 2017March 31, 2017
	January	February	March
Cost Per PoundDesired Ending Direct MaterialsDirect Materials PurchasesDirect Labor Time Per UnitBeginning Direct MaterialsDirect Labor Cost Per HourTotal Required Direct Labor HoursUnits to be ProducedDirect Materials Per UnitTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Materials RequiredTotal Pounds Needed for Production
Total Required Direct Labor HoursTotal Cost of Direct Materials PurchasesTotal Direct Labor CostDirect Materials PurchasesTotal Pounds Needed for ProductionTotal Materials RequiredBeginning Direct MaterialsCost Per PoundUnits to be ProducedDesired Ending Direct MaterialsDirect Labor Cost Per HourDirect Labor Time Per UnitDirect Materials Per Unit
Direct Labor Time Per UnitTotal Required Direct Labor HoursUnits to be ProducedTotal Cost of Direct Materials PurchasesBeginning Direct MaterialsTotal Materials RequiredDirect Materials Per UnitDesired Ending Direct MaterialsTotal Direct Labor CostTotal Pounds Needed for ProductionDirect Labor Cost Per HourCost Per PoundDirect Materials Purchases
AddLess: Direct Labor Cost Per HourTotal Direct Labor CostDirect Labor Time Per UnitDesired Ending Direct MaterialsBeginning Direct MaterialsDirect Materials PurchasesCost Per PoundDirect Materials Per UnitTotal Pounds Needed for ProductionTotal Cost of Direct Materials PurchasesTotal Materials RequiredTotal Required Direct Labor HoursUnits to be Produced
Direct Materials Per UnitTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Direct Labor CostTotal Materials RequiredBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials PurchasesCost Per PoundTotal Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Labor Time Per Unit
AddLess: Desired Ending Direct MaterialsTotal Materials RequiredDirect Labor Cost Per HourBeginning Direct MaterialsDirect Labor Time Per UnitDirect Materials PurchasesCost Per PoundDirect Materials Per UnitUnits to be ProducedTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Pounds Needed for ProductionTotal Required Direct Labor Hours
Cost Per PoundDirect Labor Cost Per HourDirect Materials Per UnitDirect Labor Time Per UnitTotal Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Materials PurchasesTotal Materials RequiredTotal Direct Labor CostUnits to be ProducedTotal Cost of Direct Materials PurchasesBeginning Direct MaterialsDesired Ending Direct Materials
Direct Materials PurchasesDirect Materials Per UnitCost Per PoundTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Direct Labor CostBeginning Direct MaterialsDesired Ending Direct MaterialsTotal Pounds Needed for ProductionTotal Materials RequiredTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Labor Time Per Unit	$	$	$
Direct Labor Time Per UnitUnits to be ProducedDirect Materials PurchasesDirect Materials Per UnitTotal Pounds Needed for ProductionTotal Required Direct Labor HoursTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Materials RequiredBeginning Direct MaterialsCost Per PoundDesired Ending Direct MaterialsDirect Labor Cost Per Hour	$	$	$