LearnCo Direct Materials Purchases Budget Production Budget Production Budget For the Year Ending December 31, 20Y2 Units Basic Units Deluxe Expected units to be sold (from Sales Budget) 36,000 RIZIKALN36,000 Desired ending inventory, December 31, 20Y2 1,000 3,000 Total units available ETA 37,000 39,000 Estimated beginning inventory, January 1, 20Y2 (1.050) (2,100) Total units to be produced 35,950 36,900 LearnCo Direct Materials Purchases Budget Direct Materials Data Table Wood Pieces Beads Packages required per unit: Basic abacus Deluxe abacus Cost per package: Wood pieces Beads Units to be produced (from Production Budget): $0.25 $0.25 Basic abacus 35,950 19,975 X Deluxe abacus LearnCo Direct Materials Purchases Budget Direct Materials Wood Pieces Beads Packages required for production: Basic abacus 35,950 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 35,950 X Unit price (per package) Total direct materials to be purchased $72,888