Michelles Decor Co. manufactures picture frames. Sales for January are expected to be 2,000 units of various sizes. Historically, the average frame requires three feet of wood, one square foot of glass, and one square foot of paper. Beginning inventory includes 1,500 feet of wood, 500 square feet of glass and 500 square feet of paper. Current prices are $0.30 per foot of wood, $6.00 per square foot of glass and $2.25 per square foot of paper. Ending inventory should be 125% of beginning inventory. Purchases are paid for in the month acquired.

a. Prepare a January materials purchases budget for each of the three materials required.

b. Determine the total costs of direct materials for January purchases.