I have a question about creating the direct material budget when there two raw materials given to produce products in the manufacturing sectors. For example. One kickboard requires 2 litre of resin oil and 3 litre of hardener, whereas one Pool Buoy requires 5 litre of resin and 2 litre of hardener. The price per litre for resin oil is $0.45 and $0.70 for price per litre of hardener. assuming:

For July, required units production of Kickboard and Pool buoy are 2000 and 1400 respectively. Aug: 2200 and 1500 respectively. Sep: 2540 and 1700 respectively.

Also given the ending inventory of 30 June is, 4000L resin, 6000L hardener, 600 units of kickboars and 500 units of pool buoys.

To be more specific is, do we calculate each raw material seperately or sum them "all in one" in the DIRECT MATERIAL BUDGET ?