Managerial Accounting: Ex 21-15

Delaware Chemical Company uses oil to produce two types of plastic products, P1 and P2. Delaware budgeted 35,000 barrels of oil for purchase in June for $90 per barrel. Direct labor budgeted in the chemical process was $240,000 for June. Factory overhead was budgeted at $400,000 during June. The inventories on June 1 were estimated to be:

Oil	$15,200
P1	8,300
P2	8,600
Work in process	12,900

The desired inventories on June 30 were:

Oil	$16,100
P1	9,400
P2	7,900
Work in process	13,500

I am stuck trying to figure out the direct materials purchases