ECO Ltd. manufactures two products, S and T, which use the same raw materials, D and E.

One units of S uses 3 liters of material D and 4kg of material E. One unit of T uses 5 litres of material D and 2 kgs of material E.

A liter of material D is expected to cost Rs.3 and a kilogram of E Rs.7. Budgeted sales for 2017 are 8,000 units of product S, and 6,000 units of product T. Finished Goods in stock at 1st January 2017 are 1500 units of S, and 300 units of T, and the company plans to hold stocks of 600 units of each product at 31st December 2017.

Stocks of raw materials are 6,000 litres of D, and 2,800 Kgs of E, at 1st January and the company plans to hold 5,000 litres and 3,500 kgs respectively at 31st December 2017.

The warehouse and stores managers have suggested that a provision should be made for damages and deterioration of items held in store, as follows: Product S: Loss of 50 units Product T: Loss of 100 units Material D: Loss of 500 Litres Material E: Loss of 200 Kgs.

Prepare a material purchase budget for the year 2017.