Inventory at the start of the year was 390 planters. The desired inventory of planters at the end of each month should be equal to 10% of the following month's budgeted sales. Each planter requires three pounds of polypropylene (a type of plastic). The company wants to have 20% of the polypropylene required for next month's production on hand at the end of each month. The polypropylene costs $0.25 per pound. Read the requirements. Units to produce Requirement 2. Prepare a direct materials budget for the polypropylene for each month in the first quarter of the year, including the pounds of polypropylene required and the total cost of the polypropylene to be purchased. Start by preparing the direct materials budget through the total quantity needed, then complete the budget. Kyler Manufacturing Direct Materials Budget For the Months of January through March Units to be produced Quantity of direct materials needed per Multiply by: unit Quantity needed for production Desired ending inventory of direct Plus: materials Total quantity needed Get m Data table January Number of planters to be sold January 3,900 February 3,700 March 3,100 April 4,500 May 4,900 ..... February March Quarter - Check