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	42,000		$8.55		6,200		$17.30
February	56,000		$8.55		8,300		$17.30
March	84,000		$8.55		13,500		$17.30
April	100,000		$8.55		17,000		$17.30

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 8,400 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. 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	__________	__________
Direct materials per unit	__________	__________
Direct materials for production	__________	__________
Desired ending inventory	__________	__________
Total needed	__________	__________
Less: Beginning inventory	__________	__________
Direct materials purchases	fill in the blank 2a9774068f83faf_16	fill in the blank 2a9774068f83faf_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	__________	__________
Direct materials per unit	__________	__________
Direct materials for production	__________	__________
Desired ending inventory	__________	__________
Total needed	__________	__________
Less: Beginning inventory	__________	__________
Direct materials purchases	__________	__________

Direct materials purchases budget for glue:

FlashKick Company
Direct Materials Purchases Budget - Glue
For January and February
Glue:	January	February
Units produced	__________	__________
	__________	__________
Direct materials for production	__________	__________
	__________	__________
Total needed	__________	__________
	__________	__________
Direct materials purchases	__________	__________