Prepare the direct materials budget by first calculating the total quantity needed, then complete the budget. Preston Industries Direct Materials Budget For the Months of January through March January February March Quarter Units to be produced Multiply by: Quantity of direct materials needed per unit Quantity needed for production Plus: Desired ending inventory of direct materials Total quantity needed Less: Beginning inventory of direct materials Quantity to purchase Multiply by: Cost per unit Total cost of direct material purchase Data Table January February March April Stuffed animals to be produced 5,200 4,500 4,600 4,200 Print Done