DeWitt Industries has adopted the following production budget for the first 4 months of 2020.

Month		Units		Month		Units
January		10,390		March		5,370
February		8,290		April		4,420

Each unit requires 4 pounds of raw materials costing $2 per pound. On December 31, 2019, the ending raw materials inventory was 8,312 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, 2020For the Month Ending March 31, 2020For the Quarter Ending March 31, 2020
		January		February		March
select an opening materials purchases budget item Cost Per PoundDirect Labor Cost Per HourTotal Materials RequiredDirect Labor Time Per UnitTotal Cost of Direct Materials PurchasesDirect Materials PurchasesTotal Direct Labor CostBeginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Materials Per UnitUnits to be Produced		enter a number of units		enter a number of units		enter a number of units
select an item Total Materials RequiredUnits to be ProducedTotal Pounds Needed for ProductionTotal Required Direct Labor HoursTotal Direct Labor CostBeginning Direct Materials (Pounds)Cost Per PoundDirect Labor Cost Per HourDirect Labor Time Per UnitDesired Ending Direct Materials (Pounds)Direct Materials PurchasesDirect Materials Per UnitTotal Cost of Direct Materials Purchases		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the first part Desired Ending Direct Materials (Pounds)Beginning Direct Materials (Pounds)Cost Per PoundDirect Labor Cost Per HourTotal Direct Labor CostDirect Labor Time Per UnitTotal Materials RequiredTotal Pounds Needed for ProductionTotal Required Direct Labor HoursTotal Cost of Direct Materials PurchasesUnits to be ProducedDirect Materials PurchasesDirect Materials Per Unit		enter a total amount of pounds for the first part		enter a total amount of pounds for the first part		enter a total amount of pounds for the first part
select between addition and deduction AddLess : select an item Total Required Direct Labor HoursDesired Ending Direct Materials (Pounds)Total Materials RequiredTotal Cost of Direct Materials PurchasesUnits to be ProducedDirect Materials PurchasesBeginning Direct Materials (Pounds)Direct Labor Cost Per HourDirect Labor Time Per UnitDirect Materials Per UnitTotal Direct Labor CostTotal Pounds Needed for ProductionCost Per Pound		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the second part Desired Ending Direct Materials (Pounds)Total Materials RequiredDirect Materials Per UnitBeginning Direct Materials (Pounds)Units to be ProducedTotal Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Labor Time Per UnitCost Per PoundTotal Direct Labor CostDirect Materials PurchasesTotal Cost of Direct Materials Purchases		enter a total amount of pounds for the second part		enter a total amount of pounds for the second part		enter a total amount of pounds for the second part
select between addition and deduction AddLess : select an item Total Required Direct Labor HoursUnits to be ProducedTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Direct Materials PurchasesCost Per PoundDirect Labor Time Per UnitDirect Materials Per UnitDesired Ending Direct Materials (Pounds)Direct Labor Cost Per HourTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Materials Required		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the third part Desired Ending Direct Materials (Pounds)Total Pounds Needed for ProductionDirect Materials Per UnitBeginning Direct Materials (Pounds)Total Cost of Direct Materials PurchasesCost Per PoundTotal Direct Labor CostTotal Materials RequiredDirect Labor Cost Per HourTotal Required Direct Labor HoursUnits to be ProducedDirect Labor Time Per UnitDirect Materials Purchases		enter a total amount of pounds for the third part		enter a total amount of pounds for the third part		enter a total amount of pounds for the third part
select an item Total Cost of Direct Materials PurchasesTotal Pounds Needed for ProductionTotal Direct Labor CostDesired Ending Direct Materials (Pounds)Direct Labor Cost Per HourDirect Labor Time Per UnitDirect Materials PurchasesCost Per PoundTotal Materials RequiredTotal Required Direct Labor HoursUnits to be ProducedDirect Materials Per UnitBeginning Direct Materials (Pounds)		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing materials purchases budget item Total Required Direct Labor Hours Total Pounds Needed for Production Total Direct Labor Cost Beginning Direct Materials (Pounds) Direct Labor Cost Per Hour Desired Ending Direct Materials (Pounds) Direct Labor Time Per Unit Units to be Produced Cost Per Pound Direct Materials Purchases Direct Materials Per Unit Total Materials Required Total Cost of Direct Materials Purchases		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount

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