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	44,000		$8.65		6,300		$17.40
February	56,000		$8.65		8,000		$17.40
March	88,000		$8.65		13,500		$17.40
April	105,000		$8.65		17,500		$17.40

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 8,800 practice soccer balls and 1,260 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:

Question Content Area

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 for production 1000 bbol Total needed Direct materials purchases Direct materials purchases budget for bladder and valve: Flash Kick Company Direct Materials Purchases Budget - Bladder and Valve For January and February Bladder and valve: January February Units produced Direct materials for production Illlll lilin Total needed 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 for production III lilil. Total needed Direct materials purchases