Purple Co.'s production budget for Product X for the year ended December 31 is as follows:

		Product X
Sales (in units)		640,000
Plus desired ending inventory		85,000
Total		725,000
Less estimated beginning inventory, January 1		90,000
Total production		635,000

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:

Material A	0.50 lb. per unit
Material B	1.00 lb. per unit
Material C	1.20 lb. per unit

The prices of direct materials are as follows:

Material A	$0.60 per lb.
Material B	$1.70 per lb.
Material C	$1.00 per lb.

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).

Direct Materials
	A		B		C		Total
Units required for production of Product X		lb.		lb.		lb.
Unit price	$		$		$
Total direct materials purchases			$		$		$