Direct materials purchases budget for polyvinyl chloride panels:

FlashKick Company

Direct Materials Purchases Budget $-$ Polyvinyl

Chloride Panels

For January and February

Direct Materials Purchases Budget

FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKick's 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:

$\backslash$table$[[,$Practice Balls,,Match Balls$],[,$Units,Selling Price,,Units,Selling Price$],[$January$,49,000,$$$8\mathrm{.}95,,6,900,$$$16\mathrm{.}80$