eWitt Industries has adopted the following production budget for the first 4 months of 2020.

Month		Units		Month		Units
January		10,110		March		5,260
February		8,180		April		4,390

Each unit requires 5 pounds of raw materials costing $2 per pound. On December 31, 2019, the ending raw materials inventory was 10,110 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.

DEWITT INDUSTRIES Direct Materials Purchases Budget choose the accounting period March 31, 2020For the Month Ending March 31, 2020For the Quarter Ending March 31, 2020
		January		February		March
select an opening materials purchases budget item Cost Per PoundTotal Required Direct Labor HoursTotal Cost of Direct Materials PurchasesBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionDirect Materials PurchasesDirect Labor Cost Per HourTotal Direct Labor CostDirect Labor Time Per UnitTotal Materials RequiredUnits to be ProducedDesired Ending Direct Materials (Pounds)Direct Materials Per Unit		enter a number of units		enter a number of units		enter a number of units
select an item Direct Labor Time Per UnitUnits to be ProducedTotal Direct Labor CostTotal Required Direct Labor HoursDirect Materials Per UnitBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Materials RequiredDirect Labor Cost Per HourCost Per PoundTotal Cost of Direct Materials PurchasesDirect Materials PurchasesDesired Ending Direct Materials (Pounds)		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the first part Total Cost of Direct Materials PurchasesTotal Required Direct Labor HoursDesired Ending Direct Materials (Pounds)Cost Per PoundTotal Materials RequiredDirect Materials PurchasesDirect Labor Cost Per HourDirect Labor Time Per UnitBeginning Direct Materials (Pounds)Units to be ProducedTotal Direct Labor CostDirect Materials Per UnitTotal Pounds Needed for Production		enter a total amount of pounds for the first part		enter a total amount of pounds for the first part		enter a total amount of pounds for the first part
select between addition and deduction AddLess: select an item Total Materials RequiredTotal Direct Labor CostDirect Materials Per UnitBeginning Direct Materials (Pounds)Direct Labor Time Per UnitUnits to be ProducedDesired Ending Direct Materials (Pounds)Direct Materials PurchasesCost Per PoundTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursDirect Labor Cost Per HourTotal Pounds Needed for Production		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the second part Total Materials RequiredTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Direct Materials PurchasesCost Per PoundDirect Materials Per UnitTotal Required Direct Labor HoursTotal Pounds Needed for ProductionUnits to be ProducedDirect Labor Time Per UnitBeginning Direct Materials (Pounds)Total Direct Labor CostDirect Labor Cost Per Hour		enter a total amount of pounds for the second part		enter a total amount of pounds for the second part		enter a total amount of pounds for the second part
select between addition and deduction AddLess: select an item Total Materials RequiredDirect Labor Time Per UnitDirect Labor Cost Per HourUnits to be ProducedDirect Materials PurchasesDesired Ending Direct Materials (Pounds)Total Cost of Direct Materials PurchasesTotal Required Direct Labor HoursBeginning Direct Materials (Pounds)Cost Per PoundDirect Materials Per UnitTotal Direct Labor CostTotal Pounds Needed for Production		enter the amount of pounds		enter the amount of pounds		enter the amount of pounds
select a summarizing line for the third part Direct Materials PurchasesTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Total Direct Labor CostDirect Labor Time Per UnitTotal Required Direct Labor HoursDirect Materials Per UnitBeginning Direct Materials (Pounds)Units to be ProducedTotal Pounds Needed for ProductionCost Per PoundTotal Materials RequiredDirect Labor Cost Per Hour		enter a total amount of pounds for the third part		enter a total amount of pounds for the third part		enter a total amount of pounds for the third part
select an item Total Pounds Needed for ProductionTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursDirect Materials Per UnitDirect Materials PurchasesCost Per PoundUnits to be ProducedBeginning Direct Materials (Pounds)Direct Labor Time Per UnitDesired Ending Direct Materials (Pounds)Direct Labor Cost Per HourTotal Direct Labor CostTotal Materials Required		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing materials purchases budget item Total Cost of Direct Materials PurchasesDirect Labor Time Per UnitTotal Pounds Needed for ProductionDirect Labor Cost Per HourTotal Materials RequiredTotal Required Direct Labor HoursDirect Materials PurchasesTotal Direct Labor CostUnits to be ProducedCost Per PoundBeginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Direct Materials Per Unit		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount