Direct Materials Purchases Budget the first four months of next year, Smart Strike expects to sell the following: Smart Strike requires ending inventory of product to equal 25 percent of the next month's unit sales. Beginning inventory in January was 2,400 practice soccer balls and 400 match soccer balls. all raw materials met this requirement. Required: HINT: Units Produced = Expected Sales + Desired Ending Inventory - Beginning Inventory . Direct materials purchases budget for polyvinyl chloride panels: Direct materials purchases budget for bladder and valve: Direct materials purchases budget for glue