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 (high-performance soccer balls used in games). In the first four months of next year, Fashkick expects to sell the following: Practice Balls Match Balls Units Selling Price Units January Selling Price $16.00 45,000 58.55 6,200 February 58.55 8,200 $16.00 64,000 83,000 March $8.55 13,500 $16.00 $16.00 April 115,000 $8.55 17,500 Flash Kick requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 9,000 practice soccer balls and 1,240 match soccer balls. Every practice ball requires 0.7 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue Pashkick 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 time for January and February of the coming year. If required, round your answers to the nearest cont. Direct materials purchases budget for polyvinyl chloride panels: Flash Kick Company Direct Materials Purchases Budget - Polyvinyl Chloride Panels For January and February vinyl chloride panels January February Direct materials purchases budget for bladder and valve: FlashKick Company Direct Materials Purchases Budget - Bladder and Valve For January and February Bladder and valve: January February Units produced 57,800 X Direct materials per unit Direct materials for production Desired ending inventory DUD) Total needed Less: Beginning inventory Direct materials purchases Direct materials purchases budget for glue: Flash Kick Company Direct Materials Purchases Budget - Glue For January and February Glue: January February Units produced Direct materials per unit Direct materials for production Desired ending inventory Total needed Less: Beginning inventory Direct materials purchases