Oriole Industries has adopted the following production budget for the first 4 months of 2022.

Month		Units		Month		Units
January		10,400		March		5,200
February		8,320		April		4,160

Each unit requires 3 pounds of raw materials costing $4 per pound. On December 31, 2021, the ending raw materials inventory was 6,240 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.

ORIOLE INDUSTRIES Direct Materials Purchases Budget choose the accounting period For the Month Ending March 31, 2022For the Quarter Ending March 31, 2022March 31, 2022
		January		February		March
select an opening name for this budget Total Direct Labor CostTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Materials RequiredTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Cost Per PoundTotal Required Direct Labor HoursDirect Labor Time Per UnitDirect Labor Cost Per HourDirect Materials Per UnitDirect Materials Purchases		enter a number of units		enter a number of units		enter a number of units
select an item Cost Per PoundDirect Materials PurchasesTotal Direct Labor CostDirect Labor Time Per UnitTotal Cost of Direct Materials PurchasesDirect Labor Cost Per HourUnits to be ProducedTotal Required Direct Labor HoursTotal Pounds Needed for ProductionDirect Materials Per UnitBeginning Direct Materials (Pounds)Desired Ending Direct Materials (Pounds)Total Materials Required		enter a number of pounds		enter a number of pounds		enter a number of pounds
select a summarizing line for the first part Direct Materials PurchasesTotal Required Direct Labor HoursDesired Ending Direct Materials (Pounds)Total Cost of Direct Materials PurchasesDirect Labor Cost Per HourBeginning Direct Materials (Pounds)Units to be ProducedTotal Direct Labor CostDirect Materials Per UnitTotal Pounds Needed for ProductionCost Per PoundDirect Labor Time Per UnitTotal Materials Required		enter a total number of pounds for the first part		enter a total number of pounds for the first part		enter a total number of pounds for the first part
select between addition and deduction AddLess: select an item Cost Per PoundTotal Required Direct Labor HoursDirect Materials PurchasesBeginning Direct Materials (Pounds)Units to be ProducedTotal Direct Labor CostDirect Labor Cost Per HourTotal Materials RequiredTotal Cost of Direct Materials PurchasesDirect Labor Time Per UnitDesired Ending Direct Materials (Pounds)Direct Materials Per UnitTotal Pounds Needed for Production		enter a number of pounds		enter a number of pounds		enter a number of pounds
select a summarizing line for the second part Desired Ending Direct Materials (Pounds)Direct Labor Cost Per HourTotal Materials RequiredTotal Cost of Direct Materials PurchasesDirect Materials Per UnitBeginning Direct Materials (Pounds)Cost Per PoundDirect Materials PurchasesTotal Pounds Needed for ProductionUnits to be ProducedDirect Labor Time Per UnitTotal Direct Labor CostTotal Required Direct Labor Hours		enter a total number of pounds for the second part		enter a total number of pounds for the second part		enter a total number of pounds for the second part
select between addition and deduction AddLess: select an item Beginning Direct Materials (Pounds)Direct Materials Per UnitUnits to be ProducedDirect Labor Cost Per HourCost Per PoundTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursDirect Materials PurchasesDirect Labor Time Per UnitTotal Materials RequiredTotal Pounds Needed for ProductionTotal Direct Labor CostDesired Ending Direct Materials (Pounds)		enter a number of pounds		enter a number of pounds		enter a number of pounds
select a summarizing line for the third part Direct Labor Time Per UnitTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Materials RequiredCost Per PoundTotal Pounds Needed for ProductionTotal Required Direct Labor HoursDirect Materials PurchasesDirect Labor Cost Per HourDesired Ending Direct Materials (Pounds)Direct Materials Per UnitBeginning Direct Materials (Pounds)Units to be Produced		enter a total number of pounds for the third part		enter a total number of pounds for the third part		enter a total number of pounds for the third part
select an item Total Cost of Direct Materials PurchasesDirect Materials Per UnitTotal Required Direct Labor HoursUnits to be ProducedDirect Labor Cost Per HourTotal Pounds Needed for ProductionCost Per PoundDirect Materials PurchasesBeginning Direct Materials (Pounds)Direct Labor Time Per UnitTotal Direct Labor CostTotal Materials RequiredDesired Ending Direct Materials (Pounds)		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing name for this budget Cost Per PoundBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Materials RequiredDirect Materials PurchasesTotal Required Direct Labor HoursDesired Ending Direct Materials (Pounds)Total Cost of Direct Materials PurchasesDirect Labor Cost Per HourUnits to be ProducedTotal Direct Labor CostDirect Materials Per UnitDirect Labor Time Per Unit		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount