Problem

Crystal Company manufactures two models of microcassette recorders, VCH and MTV$.$ Based on the

following production data for April of the current year, prepare a production budget for April.

Estimated inventory $($units$),$ April $1$

Desired inventory $($units$),$ April $30$

Expected sales volume $($units$)$:

Eastern zone

Midwest zone

Western zone

Purple Inc. production budget for Product $x$ for the year ended December $31$ is as follows:

Sales

Plus desired ending inventory

Total

Less estimated beginning inventory, Jan. $1$

Total production

In Purple's production operations, Materials A$,$ B$,$ and C are required to make Product X$.$ The quantities of

direct materials expected to be used for each unit of product are as follows:

Product X

Material A $,\mathrm{.}50$ kilogram per unit

Material B $1\mathrm{.}00$ kilogram per unit

Material C $,1\mathrm{.}20$ kilogram per unit

The prices of direct materials are as follows:

Material A $$0\mathrm{.}60$ per kilogram

Material B $,1\mathrm{.}70$ per kilogram

Material C $,1\mathrm{.}00$ per kilogram

Prepare a direct materials purchases budget for Product X$,$ assuming that there are no beginning or ending

inventories for direct materials $($all units purchased are used in production$).$