Schedule 3: Direct materials purchases budget (Assumes May sales equal April sales in units) January February Part K29 Part C30 Part K29 Part C30 Units produced 11,200 11,200 Dir. mat. per unit......... X 2 3 Production needs. 22.400 33,600 Desired El.. 6,600 9,900 Total needed. 29,000 43,500 Less: BI. 6,720 10,080 Dir. mat. to purchase 22,280 33,420 Cost per unit..... X $4 X $7 Total purchase cost $ 89.120 $233.940 $ 94.240 $247 380 March Total