Lens & Shades has required production of 21,300 units in January and 19,700 in February. Each lens consists of 2.00 CM of plastic costing $2.50 per CM and 1.70 ounces of dye costing $2.80 per ounce. Desired inventory levels are:

	Jan.	Feb.	Mar.
Beginning Inventory:
Finished Goods (units)	3,500	3,800	4,500
DM - Plastic (millimeter)	4,100	4,500	4,600
DM - Solution (ounces)	10,100	11,300	12,200

PLEASE NOTE: Units are rounded to whole numbers with commas as needed (i.e. 1,234) - no labels. All dollar amounts are rounded to whole dollars and shown with "$" and commas as needed (i.e. $12,345), except for any "per" amounts (units, pounds, cm, ounces, or dollars), which are rounded to two decimal places and shown with "$" and commas as needed (i.e. $1,234.56) - no labels.

Cost per CM	Desired Ending Inventory	DM per Unit
Ounces Needed for Production	Required DM Ounces	CMs Needed for Production
Units to be Produced	Total Cost of DM Purchase	Required DM CMs
Beginning Inventory	Cost per Ounce	Total DM Required

Using the information above, along with the terms above, prepare a direct materials (DM) budget for plastic for the the two months of January and February(use the format shown in the textbook):

Lens & Shades
Direct Materials (DM) Budget - Plastic
For the Two Months Ending Feb. 28, 2019
	January	February
Total DM - Plastic for Two Months

Using the information above, along with the terms above, prepare a direct materials (DM) budget for dye for the the two months of January and February(use the format shown in the textbook):

Lens & Shades
Direct Materials (DM) Budget - Dye
For the Two Months Ending Feb. 28, 2019
	January	February
Total DM - Dye for Two Months