Prepare the Direct Materials Usage Budget Production Units Skeins of yarn per animal Total skeins of yarn needed for production Total skeins of yarn needed for production Skeins of yarn in beginning raw material Inventory Given 10 Cost per skein-Given $ 4.80 Skeins of yarn to be used out of purchased raw material inventory Cost per skein-Given $ 5.00 Cost Budget on Materials to be USED in Budget Period: Skeins of yarn in beg raw mat inv Skeins of yarn used out of total Purchases this Bud Yr