1. 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	50,000		$8.75		7,000		$16.00
   February	58,000		$8.75		7,500		$16.00
   March	80,000		$8.75		13,000		$16.00
   April	100,000		$8.75		18,000		$16.00

   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( answer options below)
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Direct materials for production (answer option)
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Total needed (aqnswer option)
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Direct materials purchases

   Feedback

   The direct materials purchases budget is similar in format to the production budget; it is based on the amount of materials needed for production and the inventories of direct materials. The purchases amount can be determined by considering beginning and ending (desired) inventory amounts. Also, consider expected usage.

   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
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Direct materials for production
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Total needed
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Direct materials purchases

   Feedback

   The direct materials purchases budget is similar in format to the production budget; it is based on the amount of materials needed for production and the inventories of direct materials. Purchases = Expected usage +Desired ending inventory of direct materials Beginning inventory of direct materials

   Direct materials purchases budget for glue:

   FlashKick Company
   Direct Materials Purchases Budget - Glue
   For January and February
   Glue:	January	February
   Units produced
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Direct materials for production
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Total needed
   Desired ending inventory Direct materials for production Direct materials per unit Direct materials purchases Less: Beginning inventory Units produced
   Direct materials purchases