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	40,000		$8.55		6,300		$17.70
February	63,000		$8.55		7,900		$17.70
March	85,000		$8.55		12,000		$17.70
April	105,000		$8.55		17,000		$17.70

FlashKick requires ending inventory of product to equal 20 percent of the next months unit sales. Beginning inventory in January was 8,000 practice soccer balls and 1,260 match soccer balls.

Every practice ball requires 0.5 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	f

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 87a338fc2079ff9_1	fill in the blank 87a338fc2079ff9_2
Desired ending inventoryDirect materials for productionDirect materials per unitDirect materials purchasesLess: Beginning inventoryUnits produced

Direct materials purchases budget for glue:

FlashKick Company Direct Materials Purchases Budget - Glue For January and February

Glue:	January	February
Units produced	fill