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

Month Units Month Units

January 10120 March 5480

February 8460 April 4370

Each unit requires5pounds of raw materials costing $3per pound. On December 31, 2016, the ending raw materials inventory was9240pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements.

a direct materials purchases budget by month for the first quarter::

Units to be Produced

Direct Materials per Unit

Total Pounds Needed for Production

Add: Desired Ending Direct Materials (Pounds

Total Materials Required

Less: Beginning Direct Materials (Pounds)

Direct Materials Purchases

Cost per Pounds

Total Cost of Direct Materials Purchases

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