Juda Manufacturing produces$$ self$-$watering planters for use in upscale retail establishments. Sales projections for the first five months of the upcoming year show the estimated unit sales of the planters each month to be as$$ follows:

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Number of planters to be sold

January $3,600$

February $3,400$

March $3,200$

April $4,800$

May $4,000$

Inventory at the start of the year was $900$ planters. The desired inventory of planters at the end of each month should be equal to $25\%$ 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 $\mathrm{.}10$ per pound.

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.

Juda Manufacturing

Direct Materials Budget

For the Months of January through March