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Oak Tree Furniture Industries manufactures wooden dining chairs. The selling price of the wooden dining chairs is $ 1 5 per unit. The company is

Oak Tree Furniture Industries manufactures wooden dining chairs. The selling price of the wooden dining chairs is $15 per unit. The company is preparing detailed budgets for the third quarter (Third quarter includes July, August and September) and fourth quarter (Fourth quarter includes October, November and December) and has assembled the following information to assist in the budget preparation (see below tables). Sales for June totaled $2,000. The company's cost of direct materials to be purchased for each month and the third quarter are provided in the second table below. One-half of a month's purchases of Wood is paid for in the month of purchase; the remainder is paid for in the following month. The accounts payable on July 1 for purchases of Wood during June will be $400. Calculate the expected cash disbursements for direct materials (Wood) purchases for the third quarter.
\table[[Estimated unit sales for the next several month,],[Month,Units],[July,100],[August,200],[September,300],[, ctober,200],[November,200],[December,300]]
Cost of raw materials to be purchased for each month and the third quarter are:
\table[[July =,$600
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