Gourmet Grill Company Direct Materials Purchases Budget For the Month Ending July 31 Grates Stainless Burner Sub- Shelves (units) Steel (Ibs.) ssemblies (unit: (units) Required units for production: Backyard Chef 3,180 25,440 2, 120 4,240 Master Chef 3,240 22,680 2, 160 2,700 Desired inventory, July 31 340 1,800 155 315 Total 6,760 49,920 4,435 7,255 Estimated inventory, July 1 (290) (1,500) (170) (340) Total units to be purchased 6,470 48,420 4,265 6,915 Unit price $15 $6 $110 $10 Total direct materials to be purchased $ 97,050 $ 290,520 $ 469,150 $ 69,150 Total material cost