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

Month		Units		Month		Units
January		10,110		March		5,260
February		8,180		April		4,390

Each unit requires 5 pounds of raw materials costing $2 per pound. On December 31, 2016, the ending raw materials inventory was 10,110 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.

****9 line items (not including heading but need heading asw well)****

Direct Labor Time Per Unit Units to be Produced Cost Per Pound Total Cost of Direct Materials Purchases Desired Ending Direct Materials Direct Labor Cost Per Hour Direct Materials Purchases Total Materials Required Direct Materials Per Unit Total Pounds Needed for Production Total Direct Labor Cost Beginning Direct Materials Total Required Direct Labor Hours