Prepare the direct material budget.

**Track: Total cost of direct material in August = $135,520 (fabric purchases = 68,992, resin purchases = 18,144 and glass assemblies = 48,384)

Production Budget Jan Feb Mar Apr May Jun Jul Aug| Sep Oct Nov Dec Total Jan Feb Mar Apr Unit sales Plus: Desired ending inventory Total needed Less: Beginning Inventory Units to produce 38 40 42 44 46 48 50 52 54 56 586058862 646668 36 3840 41 43 45 47 49 50 52 54 56 5515859 61 74 78 8285 89 93 97 101| 104| 108 1121 116 1139 120 123 127 35 36 38 40414345474950 5254530565859 39 42 44 45 4850 52 5455 5860 62 60964 66 68