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	46,000		$8.70		6,000		$16.70
February	61,000		$8.70		8,200		$16.70
March	86,000		$8.70		12,000		$16.70
April	105,000		$8.70		17,000		$16.70

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 9,200 practice soccer balls and 1,200 match soccer balls.

Every practice ball requires 0.5 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 292daaffa07efc8_1	fill in the blank 292daaffa07efc8_2
	fill in the blank 292daaffa07efc8_4	fill in the blank 292daaffa07efc8_5
Direct materials for production	fill in the blank 292daaffa07efc8_6	fill in the blank 292daaffa07efc8_7
	fill in the blank 292daaffa07efc8_9	fill in the blank 292daaffa07efc8_10
Total needed	fill in the blank 292daaffa07efc8_11	fill in the blank 292daaffa07efc8_12
	fill in the blank 292daaffa07efc8_14	fill in the blank 292daaffa07efc8_15
Direct materials purchases	fill in the blank 292daaffa07efc8_16	fill in the blank 292daaffa07efc8_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 a359bffcaf8dfe9_1	fill in the blank a359bffcaf8dfe9_2
	fill in the blank a359bffcaf8dfe9_4	fill in the blank a359bffcaf8dfe9_5
Direct materials for production	fill in the blank a359bffcaf8dfe9_6	fill in the blank a359bffcaf8dfe9_7
	fill in the blank a359bffcaf8dfe9_9	fill in the blank a359bffcaf8dfe9_10
Total needed	fill in the blank a359bffcaf8dfe9_11	fill in the blank a359bffcaf8dfe9_12
	fill in the blank a359bffcaf8dfe9_14	fill in the blank a359bffcaf8dfe9_15
Direct materials purchases	fill in the blank a359bffcaf8dfe9_16	fill in the blank a359bffcaf8dfe9_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 f34605014f80066_1	fill in the blank f34605014f80066_2
	fill in the blank f34605014f80066_4	fill in the blank f34605014f80066_5
Direct materials for production	fill in the blank f34605014f80066_6	fill in the blank f34605014f80066_7
	fill in the blank f34605014f80066_9	fill in the blank f34605014f80066_10
Total needed	fill in the blank f34605014f80066_11	fill in the blank f34605014f80066_12
	fill in the blank f34605014f80066_14	fill in the blank f34605014f80066_15
Direct materials purchases	fill in the blank f34605014f80066_16	fill in the blank f34605014f80066_17