Dynatech Industrial has estimated that production for the next five quarters will be:

Production Information
1st quarter, 2020		36,000 units
2nd quarter, 2020		32,800 units
3rd quarter, 2020		39,200 units
4th quarter, 2020		30,400 units
1st quarter, 2021		37,600 units

Finished units of production require 6 pounds of raw material per unit. The raw material cost is $7 per pound. There is $226,800 of raw material on hand at the beginning of the first quarter, 2020. Dynatech desires to have 15 percent of next quarter's material requirements on hand at the end of each quarter.

Prepare quarterly direct materials purchases budgets for Dynatech Industrial for 2020.

Dynatech Industrial Direct Materials Purchases Budget For the Year Ending December 31, 2020
		Quarter 1		Quarter 2		Quarter 3		Quarter 4		Year
select an opening direct materials purchases budget item Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		enter a number of units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select an item Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a summarizing line for the first part Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		enter a total dollar amount for the first part		enter a total dollar amount for the first part		enter a total dollar amount for the first part		enter a total dollar amount for the first part		enter a total dollar amount for the first part
select between addition and deduction AddLess: select an item Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a summarizing line for the second part Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		enter a total dollar amount for the second part		enter a total dollar amount for the second part		enter a total dollar amount for the second part		enter a total dollar amount for the second part		enter a total dollar amount for the second part
select between addition and deduction AddLess: select an item Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing direct materials purchases budget item Units to be producedCost of raw material per unitDesired ending inventory of raw materialTotal material neededBeginning inventory of raw materialRequired raw material purchasesCost of raw material needed for production		$enter a total amount for the direct materials purchases budget