Direct Materials Purchases Budget Flash Kick Company manufactures and sells soccer balls for teams of children in elementary and high school FlashKick's best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line Chigh-performance soccer balls used in games). In the first four months of next year, Flashkick expects to sell the following: Practice Balls Match Balls Units Selling Price Units Selling Price January 48,000 $8.55 6,000 $16.60 February 60,000 $8.55 8,100 $16.60 March 89,000 $8.55 12,000 $16.60 April 100,000 $8.55 16,000 $16.60 Flashick requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 9,600 practice soccer balls and 1,200 match soccer balls. Every practice ball requires 06 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue Flash Kick's policy is that 20 percent of the following month's production needs for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement Required: Construct a direct materials purchases budget for each type of raw materials for the practice ball line for January and February of the coming year. If required, round your answers to the nearest cent Direct materials purchases budget for polyvinyl chloride panels: Direct Materials Purchases Budget - Polyvinyl Chloride Panels For January and February Polyvinyl chloride panels: January February Units produced 50,400 Direct materials per unit Direct materials for production Desired ending inventory Total needed Less: Beginning inventory Direct materials purchases Direct materials purchases budget for bladder and valve: