Let's try another exercise for the direct material usage budget : A company manufactures two products: P and Q. The company predicts a sales volume of 25,000 units for product P and ending finished-goods inventory of 5,000 units. These numbers for product Q are 32,000 and 7,000, respectively. The company currently has 6,000 units of P and 5,000 units of Q in inventory. The following raw materials are required to manufacture these products: Prepare a materials usage budget for materials X,Y, and Z showing the quantities and dollar amounts to be used