On January 1, 2020, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2020.

Sales units:		First quarter 5,200; second quarter 6,000; third quarter 7,000.
Ending raw materials inventory:		40% of the next quarters production requirements.
Ending finished goods inventory:		25% of the next quarters expected sales units.
Third-quarter production:		7,630 units.

The ending raw materials and finished goods inventories at December 31, 2019, follow the same percentage relationships to production and sales that occur in 2020. 3 pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $4 per pound

Prepare a direct materials budget by quarters for the 6-month period ended June 30, 2020.

HARDIN COMPANY Direct Materials Budget June 30, 2020For the Quarter Ending June 30, 2020For the Six Months Ending June 30, 2020
		Quarter
		1		2		Six Months
Total Cost of Direct Materials PurchasesUnits to be ProducedDirect Materials PurchasesTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Total Required Direct Labor HoursTotal Direct Labor CostDirect Labor Cost Per HourCost Per PoundDesired Ending Direct Materials (Pounds)Direct Labor Time Per UnitDirect Materials Per UnitTotal Materials Required
Direct Materials Per UnitDirect Labor Cost Per HourCost Per PoundTotal Direct Labor CostUnits to be ProducedTotal Pounds Needed for ProductionTotal Required Direct Labor HoursTotal Cost of Direct Materials PurchasesTotal Materials RequiredDirect Labor Time Per UnitBeginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Direct Materials Purchases
Direct Materials PurchasesTotal Materials RequiredDesired Ending Direct Materials (Pounds)Units to be ProducedTotal Direct Labor CostDirect Materials Per UnitDirect Labor Cost Per HourTotal Required Direct Labor HoursDirect Labor Time Per UnitTotal Pounds Needed for ProductionCost Per PoundTotal Cost of Direct Materials PurchasesBeginning Direct Materials (Pounds)
AddLess: Direct Materials PurchasesTotal Cost of Direct Materials PurchasesTotal Direct Labor CostDirect Labor Cost Per HourDirect Materials Per UnitDirect Labor Time Per UnitDesired Ending Direct Materials (Pounds)Units to be ProducedTotal Materials RequiredBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Required Direct Labor HoursCost Per Pound
Units to be ProducedTotal Materials RequiredTotal Required Direct Labor HoursTotal Pounds Needed for ProductionDirect Materials PurchasesTotal Direct Labor CostDirect Labor Time Per UnitDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Beginning Direct Materials (Pounds)Cost Per PoundDirect Materials Per Unit
AddLess: Direct Materials PurchasesTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Beginning Direct Materials (Pounds)Total Required Direct Labor HoursDirect Labor Cost Per HourCost Per PoundDirect Materials Per UnitTotal Direct Labor CostDirect Labor Time Per UnitTotal Materials RequiredTotal Pounds Needed for ProductionUnits to be Produced
Total Cost of Direct Materials PurchasesCost Per PoundTotal Required Direct Labor HoursDirect Materials Per UnitBeginning Direct Materials (Pounds)Total Materials RequiredDesired Ending Direct Materials (Pounds)Direct Labor Time Per UnitDirect Materials PurchasesTotal Direct Labor CostUnits to be ProducedDirect Labor Cost Per HourTotal Pounds Needed for Production
Total Direct Labor CostTotal Pounds Needed for ProductionDirect Labor Cost Per HourUnits to be ProducedDirect Materials Per UnitBeginning Direct Materials (Pounds)Cost Per PoundDirect Materials PurchasesDesired Ending Direct Materials (Pounds)Total Materials RequiredTotal Cost of Direct Materials PurchasesDirect Labor Time Per UnitTotal Required Direct Labor Hours		$		$
Beginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Units to be ProducedDirect Labor Time Per UnitTotal Materials RequiredCost Per PoundDirect Materials PurchasesTotal Pounds Needed for ProductionDirect Labor Cost Per HourTotal Required Direct Labor HoursTotal Direct Labor CostTotal Cost of Direct Materials PurchasesDirect Materials Per Unit		$		$		$