LearnCo Direct Materials Purchases Budget For the Year Ending December 31, 20Y2 Direct Materials Wood Pieces Beads Total Packages required for production: Basic abacus Deluxe abacus Desired inventory, December 31, 20Y2 2,200 5,000 Total packages available Estimated inventory, January 1, 20Y2 (3,500) (4,500) Total packages to be purchased Unit price (per package) Total direct materials to be purchased $ $ +A A $58,310