Estimated sales for January:

Bird house	6,000 units at $55 per unit
Bird feeder	4,500 units at $75 per unit

Estimated inventories at January 1:

Direct materials:
Wood	220 ft.
Plastic	250 lbs.
Finished products:
Bird house	300 units at $23 per unit
Bird feeder	240 units at $34 per unit

Desired inventories at January 31:

Direct materials:
Wood	180 ft.
Plastic	210 lbs.
Finished products:
Bird house	340 units at $23 per unit
Bird feeder	200 units at $34 per unit

Direct materials used in production:

In manufacture of Bird House:
Wood	0.80 ft. per unit of product
Plastic	0.50 lb. per unit of product
In manufacture of Bird Feeder:
Wood	1.20 ft. per unit of product
Plastic	0.75 lb. per unit of product

Anticipated cost of purchases and beginning and ending inventory of direct materials:

Wood	$8.00 per ft.
Plastic	$1.20 per lb.

Birds of a Feather Inc. Direct Materials Purchases Budget For the Month Ending January 31

Wood

Plastic

Total

Required units for production:

Bird house

Bird feeder

Plus desired units of inventory, January 31

Total

Less estimated units of inventory, January 1

Total units to be purchased

Unit price

$

$

Total direct materials to be purchased

$

$

$