Expected direct materials purchases in read company are $70,000 in the first quarter and $90,000 in the second quarter. Forty percent of the purchases are paid in cash as incurred, and the balance is paid in the following quarter. What is the budgeted cash payments for purchase in the second quarter?

If there were 140,000 pounds of raw materials on hand on January 1, 280,000 pounds are desired for inventory at January 31, and 840,000 pounds are required for January production, How many pounds of raw materials should be purchased in January?

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