Jackson Company makes and sells a single product. It takes four pounds of direct materials to produce one unit of this product. Budgeted units to be produced for the next four months is as follows:  budgeted units to be produced June 48,100 July 13,900 August 72,600 September 50,400 The company wants to maintain monthly ending inventories of direct materials equal to 60% of the next month's production needs. The cost of direct materials is $1.50 per pound. The company is in the process of preparing a direct materials purchases budget. Calculate the cost of direct materials budgeted to be purchased in June.

Assume Jackson Company pays for 70% of a month's purchase of direct materials in the month of purchase and the other 30% is paid in the following month. 

Calculate Jackson Company's budgeted accounts payable at

August 31.

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