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

Line Item Description	Product X
Expected units to be sold	640,000
Desired ending inventory, December 31	85,000
Total units available	725,000
Estimated beginning inventory, January 1	(90,000)
Total units to be produced	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:

Product X Material A 0.50 lb. per unit Material B 1.00 lb. per unit Material C 1.20 lbs. 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). Round unit price to two decimal places and the remaining answers to the nearest whole dollar.

Purple Co. Direct Materials Purchases Budget For the Year Ending December 31

Line Item Description	Direct Materials A	Direct Materials B	Direct Materials C	Direct Materials Total
Units required for production of Product X
Unit price
Total direct materials purchases