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

Month		Units		Month		Units
January		10,130		March		5,120
February		8,490		April		4,380

Each unit requires 5 pounds of raw materials costing $2 per pound. On December 31, 2019, the ending raw materials inventory was 10,130 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 For the Quarter Ending March 31, 2020For the Month Ending March 31, 2020March 31, 2020
		January		February		March
select an opening materials purchases budget item Total Required Direct Labor HoursDirect Materials PurchasesTotal Materials RequiredDirect Labor Cost Per HourCost Per PoundTotal Cost of Direct Materials PurchasesDirect Materials Per UnitBeginning Direct Materials (Pounds)Units to be ProducedDirect Labor Time Per UnitTotal Pounds Needed for ProductionDesired Ending Direct Materials (Pounds)Total Direct Labor Cost		enter a number of units		enter a number of units		enter a number of units
select an item Total Materials RequiredTotal Direct Labor CostDirect Materials Per UnitTotal Pounds Needed for ProductionTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Total Required Direct Labor HoursDirect Materials PurchasesCost Per PoundUnits to be ProducedDirect Labor Cost Per HourBeginning Direct Materials (Pounds)Direct Labor Time Per Unit		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the first part Total Required Direct Labor HoursDirect Labor Time Per UnitTotal Materials RequiredDirect Materials Per UnitDirect Labor Cost Per HourUnits to be ProducedBeginning Direct Materials (Pounds)Direct Materials PurchasesCost Per PoundTotal Pounds Needed for ProductionTotal Direct Labor CostDesired Ending Direct Materials (Pounds)Total Cost of Direct Materials Purchases		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 Direct Materials Per UnitDirect Labor Cost Per HourTotal Pounds Needed for ProductionDirect Materials PurchasesCost Per PoundDirect Labor Time Per UnitTotal Required Direct Labor HoursTotal Direct Labor CostBeginning Direct Materials (Pounds)Units to be ProducedDesired Ending Direct Materials (Pounds)Total Cost of Direct Materials PurchasesTotal Materials Required		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the second part Direct Labor Cost Per HourTotal Materials RequiredDesired Ending Direct Materials (Pounds)Total Required Direct Labor HoursUnits to be ProducedDirect Labor Time Per UnitTotal Direct Labor CostDirect Materials PurchasesBeginning Direct Materials (Pounds)Cost Per PoundTotal Pounds Needed for ProductionDirect Materials Per UnitTotal 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 HoursDirect Labor Cost Per HourTotal Materials RequiredUnits to be ProducedDirect Labor Time Per UnitCost Per PoundTotal Direct Labor CostDirect Materials PurchasesBeginning Direct Materials (Pounds)Direct Materials Per UnitTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Total Pounds Needed for Production		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the third part Beginning Direct Materials (Pounds)Total Materials RequiredDirect Materials PurchasesTotal Pounds Needed for ProductionTotal Direct Labor CostTotal Required Direct Labor HoursDesired Ending Direct Materials (Pounds)Cost Per PoundDirect Labor Time Per UnitUnits to be ProducedDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesDirect Materials Per Unit		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 Direct Labor CostTotal Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Materials PurchasesUnits to be ProducedDesired Ending Direct Materials (Pounds)Total Materials RequiredBeginning Direct Materials (Pounds)Direct Materials Per UnitDirect Labor Time Per UnitCost Per PoundTotal Cost of Direct Materials Purchases		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing materials purchases budget item Cost Per PoundBeginning Direct Materials (Pounds)Total Required Direct Labor HoursDirect Materials PurchasesTotal Direct Labor CostDirect Labor Cost Per HourDirect Materials Per UnitDesired Ending Direct Materials (Pounds)Total Pounds Needed for ProductionUnits to be ProducedTotal Materials RequiredDirect Labor Time Per UnitTotal Cost of Direct Materials Purchases		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount