Exercise:

$6.$ Using the same previous data, suppose the company uses two types of raw materials in production, which are $(A)$ and $(B).$ The following data is available:

$\backslash$table$[[$Material $($A$),$Material $($B$)],[$Requirements per unit of product: $4$ parts,$2$ kilograms$],[$Purchase price per unit: $3$ SAR per part,$4$ SAR per kilogram$]]$

The company's policy is to maintain an ending inventory of raw materials at the end of the period equal to $10\%$ of the production requirements for the materials. The beginning inventory was $30,000$ parts of material $($A$)$ and $20,000$ kilograms of material $($B$).$

Required: Prepare the direct materials purchase budget $(3$ grades$)$

Please solve the assignment correctly and apply it in Excel.

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