Roehler Industrial has estimated that production for the next 5 quarters will be:

Production Information

Quarter 1, 2011-------------------------------------------- 45,000 units

Quarter 2, 2011-------------------------------------------- 41,000

Quarter 3, 2011-------------------------------------------- 49,000

Quarter 4, 2011-------------------------------------------- 38,000

Quarter 1, 2012-------------------------------------------- 47,000

Finished units of production require 6 lbs of raw material per unit. The raw material cost is $5.00 per lb. There are 54,000 lbs of raw material on hand at the beginning of Quarter 1, 2012. Roehler desires to have 20% of next quarter's material requirements on hand at the end of each quarter.

Required:

Prepaer quarterly direct materials purchases budgets for Roehler Industries for 2011.

ROEHLER INDUSTRIES

Direct Materials Purchases Budget

For the Year Ending December 31, 2011

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--------------------------------------------------------------------- Quarter 1 ------- Quarter 2 -------- Quarter 3 -------- Quarter 4 -------- Year

Units to be produced [ # ]

Cost of raw material per unit [ # ]

Cost of raw material needed for production [ # ]

Add desired ending inventory of raw material [ # ]

Total material needed [ # ]

Less beginning inventory of raw material [ # ]

Required raw material purchases [ # ]