Direct Materials Purchases Budget first four months of next year, Smart Strike expects to sell the following: Practice Balls raw materials met this requirement. Required: HINT: Units Produced = Expected Sales + Desired Ending Inventory - Beginning Inventory. Direct materials purchases budget for polyvinyl chloride panels: Smart Strike Company Direct Materials Purchases Budget - Polyvinyl Chloride Panels For January and February Polyvinyl chloride panels: January February Units produced Direct materials for production Total needed Direct materials purchases