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Rosende manutdum popular interactiefed animal for children that requires the computer chimice cach toy. The company pay $1 for each completo ho guard against stocks of the computer chin Rouw Indiho a policy that at that ending intory of computer chis should be at 25% of the following monity's production needs. The production schedule for the first four montre of the year is as follow de icon to view the production sche Requirement www amet metus trupin tot we triat poster the show both the number of computer or needed and the solar amount of the purchasin me tuot X Data Table . Stuffed animals to be produced DO 5,600 3 January ..... February .... 4,500 30 March 4,400 00 April 4,900 00 Print Done Prepare the direct materials budget by first calculating the total quantity needed, then complete the budget. March Quarter 14,500 4,400 3 3 Rouse Industries Direct Materials Budget For the Months of January through March January February Units to be produced 5,600 4,500 Multiply by: Quantity of direct materials needed per unit 3 3 Quantity needed for production 16,800 13,500 Plus: Desired ending inventory of direct materials 3,375 3,300 Total quantity needed 20.175 16,800 Less: Beginning inventory of direct materials Quantity to purchase Multiply by: Cost per unit Total cost of direct material purchases 13,200 3,675 43,500 3,675 16,875 47.175