Product X Sales (in units) Plus desired ending inventory 640,000 85,000 Total 725,000 Less estimated beginning inventory, Jan. 1 90,000 635,000 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 0.50 pound per unit Material B 1.00 pound per unit Material C 1.20 pound per unit The prices of direct materials are as follows: Material A $0.60 per pound Material B $1.70 per pound Material C $1.00 per pound 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). Units required for production of Product X Unit price Total direct materials purchase Direct Materials A B C Total bs. bs. bs