Direct Materials Purchases Budget Romano's Frozen Pizza Inc. has determined from its production budget the following estimated production volumes for 12" and 16" frozen pizzas for September: Units 16" Pizza 12" Pizza 15,300 Budgeted production volume 25,800 There are three direct materials used in producing the two types of pizza. The quantities of direct materials expected to be used for each pizza are as follows: 12" Pizza 16" Pizza Direct materials: Dough 0.90 lb. per unit 1.50 lbs. per unit Tomato 0.60 1.00 Cheese 0.80 1.30 In addition, Romano's has determined the following information about each material: Dough Tomato Cheese 560 lbs. 160 lbs. 320 lbs. Estimated inventory, September 1 Desired inventory, September 30 590 lbs. 160 lbs. 350 lbs. Price per pound $1.40 $2.60 $3.20 Prepare September's direct materials purchases budget for Romano's Frozen Pizza Inc. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Romano's Frozen Pizza Inc. Direct Materials Purchases Budget minus sign. Romano's Frozen Pizza Inc. Direct Materials Purchases Budget For the Month Ending September 30 Dough Tomato Units required for production: 12" pizza Cheese Total 16" pizza Desired inventory, September 30 Total units available Estimated inventory, September 1 Total units to be purchased Unit Price X $ x $ Total direct materials to be purchased $ $ Feedback Check My Work Remember to take into account materials required for production, desired ending materials inventory and estimated beginning materials inventory when calculating direct materials to be purchased. Learning Objective 4