Direct Materials Purchases Budget

FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKicks 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, FlashKick expects to sell the following:

	Practice Balls				Match Balls
	Units		Selling Price		Units		Selling Price
January	43,000		$8.95		6,700		$17.10
February	57,000		$8.95		7,700		$17.10
March	84,000		$8.95		12,000		$17.10
April	115,000		$8.95		17,500		$17.10

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 8,600 practice soccer balls and 1,340 match soccer balls.

Every practice ball requires 0.6 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue. FlashKicks policy is that 20 percent of the following months 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:

FlashKick Company
Direct Materials Purchases Budget - Polyvinyl Chloride Panels
For January and February
Polyvinyl chloride panels:	January	February
Units produced	fill in the blank 9e82b6fbffc102b_1	fill in the blank 9e82b6fbffc102b_2
	fill in the blank 9e82b6fbffc102b_4	fill in the blank 9e82b6fbffc102b_5
Direct materials for production	fill in the blank 9e82b6fbffc102b_6	fill in the blank 9e82b6fbffc102b_7
	fill in the blank 9e82b6fbffc102b_9	fill in the blank 9e82b6fbffc102b_10
Total needed	fill in the blank 9e82b6fbffc102b_11	fill in the blank 9e82b6fbffc102b_12
	fill in the blank 9e82b6fbffc102b_14	fill in the blank 9e82b6fbffc102b_15
Direct materials purchases	fill in the blank 9e82b6fbffc102b_16	fill in the blank 9e82b6fbffc102b_17

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	fill in the blank 899918f97ff2fad_1	fill in the blank 899918f97ff2fad_2
	fill in the blank 899918f97ff2fad_4	fill in the blank 899918f97ff2fad_5
Direct materials for production	fill in the blank 899918f97ff2fad_6	fill in the blank 899918f97ff2fad_7
	fill in the blank 899918f97ff2fad_9	fill in the blank 899918f97ff2fad_10
Total needed	fill in the blank 899918f97ff2fad_11	fill in the blank 899918f97ff2fad_12
	fill in the blank 899918f97ff2fad_14	fill in the blank 899918f97ff2fad_15
Direct materials purchases	fill in the blank 899918f97ff2fad_16	fill in the blank 899918f97ff2fad_17

Direct materials purchases budget for glue:

FlashKick Company
Direct Materials Purchases Budget - Glue
For January and February
Glue:	January	February
Units produced	fill in the blank 3c72bc054f9104b_1	fill in the blank 3c72bc054f9104b_2
	fill in the blank 3c72bc054f9104b_4	fill in the blank 3c72bc054f9104b_5
Direct materials for production	fill in the blank 3c72bc054f9104b_6	fill in the blank 3c72bc054f9104b_7
	fill in the blank 3c72bc054f9104b_9	fill in the blank 3c72bc054f9104b_10
Total needed	fill in the blank 3c72bc054f9104b_11	fill in the blank 3c72bc054f9104b_12
	fill in the blank 3c72bc054f9104b_14	fill in the blank 3c72bc054f9104b_15
Direct materials purchases	fill in the blank 3c72bc054f9104b_16	fill in the blank 3c72bc054f9104b_17