Production Budget For the Year Ending December 31, 20Y2 Units Basic Units Deluxe Expected units to be sold (from Sales Budget) Plus desired ending inventory, December 31, 20Y2 1,000 3,000 Total units required Less estimated beginning inventory, January 1, 20Y2 1,050 2,100 Total units to be produced 35,950 36,900 Direct Materials Data Table Wood Pieces Packages required per unit: Basic abacus 1 Deluxe abacus 2 Cost per package: Wood pieces $0.25 Beads $0.25 Units to be produced (from Production Budget): Basic abacus 35,950 Deluxe abacus 36,900 Beads LearnCo Direct Materials Purchases Budget For the Year Ending December 31, 20Y2 Direct Materials Wood Pieces Beads Total Packages required for production: Basic abacus 35,950 71,900 Deluxe abacus 73,800 Plus desired ending inventory, December 31, 20Y2 2,200 5,000Packages required for production: Basic abacus 35,950 71,900 Deluxe abacus 73,800 Plus desired ending inventory, December 31, 20Y2 2,200 5,000 Total packages required Less estimated beginning inventory, January 1, 20Y2 3,500 4,500 Total packages to be purchased Unit price (per package) X CA X Total direct materials to be purchased EA CA $72,888