Prepare the Cash disbursement budget and the Accounts payable as of September 30

Direct Materials Inventory: per unit (pounds) 5 Ending Inventory (for next month's needs) 30% Cost per unit $ 1.85 Ending Inventory, units, 6/30/X1 38,400 Direct materials are paid for in the month following the purchase. Accounts Payable, 6/30/X1 $ 194,065 GA Quarter July 25,600 October 36,100 180,500 Direct Materials Purchases Budget Production Needs - units Pounds per Unit Direct Material Needs for Production Ending Inventory - units Total Direct Material Needs Beginning Inventory - units Direct Material Purchases - Units Cost per Unit Direct Material Purchases - Cost August September 28,700 27,150 5 143,500 135,750 40,725 180,500 184,225 316,250 43,050 40,725 141,175 275,525 1.85 $ 1.85 $ 261,174 $ 509,721 $ 128,000 43,050 171,050 38,400 132,650 1.85 $ 245,403 $ 671,525 $ $ 549,350 1.85 1,016,298 Cash Disbursements Budget for Direct Materials July August September Quarter A/P