Glaziers Professional Corp. manufactures customized frames for pictures and certificates. Sales for August are expected to be 10,000 units of various sizes. The average frame requires:

Wood: 4 metres

Glass: One square metre

Backing: Two square metres

Beginning inventory includes 1,500 metres of framing, 500 square metres of glass, and 500 square metres of backing. Current prices are $0.30 per metre for framing, $6.00 per square metre for glass, and $2.25 per square metre of backing. Ending inventory should be 150% of beginning inventory. Purchases are paid for in the same month acquired.

Required:

a) Determine the quantity of framing, glass, and backing required to be purchased in August.

b) Determine the total costs of direct materials for August purchases.