Requirement 1. Prepare a direct material usage budget in both units and do ars. Requirement 1. Prepare a direct material usage budget in both units and dollars. Begin with the physical units portion, then prepare the cost budget portion of the direct material usage budget. Direct Material Usage Budget in Quantity and Dollars Requirement 4. Calculate the budgeted cost of goods sold for blue rugs assuming sales of 210,000 rugs(For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.)