FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKicks best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following:

	Practice Balls				Match Balls
	Units		Selling Price		Units		Selling Price
January	42,000		$8.50		6,400		$17.90
February	58,000		$8.50		7,500		$17.90
March	86,000		$8.50		12,500		$17.90
April	105,000		$8.50		16,500		$17.90

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 8,400 practice soccer balls and 1,280 match soccer balls.

Every practice ball requires 0.7 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 2 ounces of glue. FlashKicks policy is that 20 percent of the following months production needs for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement.

Required:

Construct a direct materials purchases budget for each type of raw materials for the practice ball line for January and February of the coming year. If required, round your answers to the nearest cent.

Direct materials purchases budget for polyvinyl chloride panels:

FlashKick Company
Direct Materials Purchases Budget - Polyvinyl Chloride Panels
For January and February
Polyvinyl chloride panels:	January	February
Units produced	fill in the blank a1b5dbfeb03c00a_1	fill in the blank a1b5dbfeb03c00a_2
	fill in the blank a1b5dbfeb03c00a_4	fill in the blank a1b5dbfeb03c00a_5
Direct materials for production	fill in the blank a1b5dbfeb03c00a_6	fill in the blank a1b5dbfeb03c00a_7
	fill in the blank a1b5dbfeb03c00a_9	fill in the blank a1b5dbfeb03c00a_10
Total needed	fill in the blank a1b5dbfeb03c00a_11	fill in the blank a1b5dbfeb03c00a_12
	fill in the blank a1b5dbfeb03c00a_14	fill in the blank a1b5dbfeb03c00a_15
Direct materials purchases	fill in the blank a1b5dbfeb03c00a_16	fill in the blank a1b5dbfeb03c00a_17

Direct materials purchases budget for bladder and valve:

FlashKick Company
Direct Materials Purchases Budget - Bladder and Valve
For January and February
Bladder and valve:	January	February
Units produced	fill in the blank c1c222fa4032fa4_1	fill in the blank c1c222fa4032fa4_2
	fill in the blank c1c222fa4032fa4_4	fill in the blank c1c222fa4032fa4_5
Direct materials for production	fill in the blank c1c222fa4032fa4_6	fill in the blank c1c222fa4032fa4_7
	fill in the blank c1c222fa4032fa4_9	fill in the blank c1c222fa4032fa4_10
Total needed	fill in the blank c1c222fa4032fa4_11	fill in the blank c1c222fa4032fa4_12
	fill in the blank c1c222fa4032fa4_14	fill in the blank c1c222fa4032fa4_15
Direct materials purchases	fill in the blank c1c222fa4032fa4_16	fill in the blank c1c222fa4032fa4_17

Direct materials purchases budget for glue:

FlashKick Company
Direct Materials Purchases Budget - Glue
For January and February
Glue:	January	February
Units produced	fill in the blank e6e019f64011000_1	fill in the blank e6e019f64011000_2
	fill in the blank e6e019f64011000_4	fill in the blank e6e019f64011000_5
Direct materials for production	fill in the blank e6e019f64011000_6	fill in the blank e6e019f64011000_7
	fill in the blank e6e019f64011000_9	fill in the blank e6e019f64011000_10
Total needed	fill in the blank e6e019f64011000_11	fill in the blank e6e019f64011000_12
	fill in the blank e6e019f64011000_14	fill in the blank e6e019f64011000_15
Direct materials purchases	fill in the blank e6e019f64011000_16	fill in the blank e6e019f64011000_17