Samano Industries has adopted the following production budget for the four quarters of 2019:

	Quarter 1	Quarter 2	Quarter 3	Quarter 4
Units	3,000	4,000	5,000	8,000

Each units requires 4 kg of raw materials costing $6 per kilogram. On December 31, 2018, the ending inventory of raw materials was 3,000 kg. Management wants to have a raw materials inventory at the beginning of each quarter equal to 25% of the current quarter's production requirements. The production budget for the first quarter of 2020 will be 10,000 units.

Hint - make sure to keep track of Kg and units

Use the information provided to answer the following questions: a) What is the BEGINNING raw materials inventory in kilograms of material for each quarter?

Quarter 1: kilograms Quarter 2: kilograms Quarter 3: kilograms Quarter 4: kilograms

B) What is the ENDING raw materials inventory in kilograms of material for each quarter?

Quarter 1: kilograms Quarter 2: kilograms Quarter 3: kilograms Quarter 4: kilograms

Prepare direct materials purchases budget for Quarter 2: c) What are the total kilograms of raw material that are needed for production in Quarter 4?

kilograms

d) What are the total kilograms of raw material that need to be purchased in Quarter 2?

kilograms

e) What is the total cost of the raw materials purchased in Quarter 3?

$