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

Month		Units		Month		Units
January		10,120		March		5,480
February		8,460		April		4,370

Each unit requires 5 pounds of raw materials costing $3 per pound. On December 31, 2016, the ending raw materials inventory was 9,240 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 choose the accounting period March 31, 2017For the Quarter Ending March 31, 2017For the Month Ending March 31, 2017
		January		February		March
select an opening Direct Materials Purchases Budget item Direct Labor Cost Per HourDirect Labor Time Per UnitCost Per PoundTotal Direct Labor CostDirect Materials Per UnitTotal Pounds Needed for ProductionTotal Required Direct Labor HoursUnits to be ProducedTotal Cost of Direct Materials PurchasesDirect Materials PurchasesBeginning Direct MaterialsTotal Materials RequiredDesired Ending Direct Materials		Enter a number of units		Enter a number of units		Enter a number of units
select a direct materials purchases budget item Direct Labor Time Per UnitUnits to be ProducedTotal Cost of Direct Materials PurchasesTotal Direct Labor CostBeginning Direct MaterialsDirect Materials PurchasesDirect Labor Cost Per HourDirect Materials Per UnitTotal Materials RequiredTotal Required Direct Labor HoursDesired Ending Direct MaterialsTotal Pounds Needed for ProductionCost Per Pound		enter an amount of pounds		enter an amount of pounds		enter an amount of pounds
select a closing name for the first part Desired Ending Direct MaterialsTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Materials PurchasesTotal Materials RequiredBeginning Direct MaterialsTotal Cost of Direct Materials PurchasesDirect Labor Time Per UnitCost Per PoundTotal Direct Labor CostUnits to be ProducedTotal Pounds Needed for ProductionDirect Materials Per Unit		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a direct materials purchases budget item Direct Labor Cost Per HourDirect Materials PurchasesTotal Direct Labor CostDirect Materials Per UnitDirect Labor Time Per UnitTotal Required Direct Labor HoursCost Per PoundDesired Ending Direct MaterialsTotal Cost of Direct Materials PurchasesTotal Materials RequiredTotal Pounds Needed for ProductionUnits to be ProducedBeginning Direct Materials		enter an amount of pounds		enter an amount of pounds		enter an amount of pounds
select a closing name for the second part Direct Labor Time Per UnitTotal Cost of Direct Materials PurchasesTotal Pounds Needed for ProductionTotal Required Direct Labor HoursCost Per PoundTotal Direct Labor CostTotal Materials RequiredDirect Materials PurchasesDesired Ending Direct MaterialsDirect Materials Per UnitUnits to be ProducedDirect Labor Cost Per HourBeginning Direct Materials		enter a total amount for the second part		enter a total amount for the second part		enter a total amount for the second part
select between addition and deduction AddLess: select a direct materials purchases budget item Desired Ending Direct MaterialsBeginning Direct MaterialsDirect Labor Time Per UnitTotal Materials RequiredTotal Direct Labor CostCost Per PoundDirect Materials PurchasesDirect Materials Per UnitTotal Pounds Needed for ProductionDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursUnits to be Produced		enter an amount of pounds		enter an amount of pounds		enter an amount of pounds
select a closing name for the third part Total Pounds Needed for ProductionTotal Materials RequiredBeginning Direct MaterialsUnits to be ProducedTotal Cost of Direct Materials PurchasesDirect Materials Per UnitCost Per PoundDirect Labor Time Per UnitDirect Labor Cost Per HourTotal Required Direct Labor HoursDirect Materials PurchasesTotal Direct Labor CostDesired Ending Direct Materials		enter a total amount for the third part		enter a total amount for the third part		enter a total amount for the third part
select a direct materials purchases budget item Direct Materials PurchasesCost Per PoundTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Pounds Needed for ProductionDirect Labor Cost Per HourTotal Required Direct Labor HoursDirect Materials Per UnitTotal Materials RequiredDirect Labor Time Per UnitTotal Direct Labor CostDesired Ending Direct MaterialsBeginning Direct Materials		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing Direct Materials Purchases Budget item Cost Per PoundTotal Direct Labor CostTotal Materials RequiredDirect Labor Cost Per HourTotal Required Direct Labor HoursDirect Labor Time Per UnitDirect Materials PurchasesDesired Ending Direct MaterialsDirect Materials Per UnitTotal Cost of Direct Materials PurchasesBeginning Direct MaterialsUnits to be ProducedTotal Pounds Needed for Production		$enter a total amount for the Direct Materials Purchases Budget		$enter a total amount for the Direct Materials Purchases Budget		$enter a total amount for the Direct Materials Purchases Budget