Smart Strike Company manufactures and sells soccer balls for teams of children in elementary and high school. Smart Strike's best$-$selling lines are the practice ball line $($durable soccer balls for training and practice$)$ and the match ball line $($high$-$performance soccer balls used in games$).$ In the first four months of next year, Smart Strike expects to sell the following:

Practice Balls Match Balls

Units Selling Price Units Selling Price

January $47,000$ $$8\mathrm{.}806,100$ $$17\mathrm{.}70$

February $61,000$ $$8\mathrm{.}808,400$ $$17\mathrm{.}70$

March $86,000$ $$8\mathrm{.}8013,500$ $$17\mathrm{.}70$

April $115,000$ $$8\mathrm{.}8016,500$ $$17\mathrm{.}70$

Smart Strike requires ending inventory of product to equal $20$ percent of the next month's unit sales. Beginning inventory in January was $9,400$ practice soccer balls and $1,220$ match soccer balls.

Every practice ball requires $0\mathrm{.}5$ square yard of polyvinyl chloride panels, one bladder with valve $($to fill with air$),$ and $2$ ounces of glue. Smart Strike's policy is that $20$ percent of the following month's production needs for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement.

Required:

Question Content Area

Construct a direct materials purchases budget for each type of raw materials for the practice ball line for January and February of the coming year. If required, round your answers to the nearest cent.

HINT: Units Produced $=$ Expected Sales $+$ Desired Ending Inventory $-$ Beginning Inventory.

Direct materials purchases budget for polyvinyl chloride panels:

Smart Strike Company

Direct Materials Purchases Budget $-$ Polyvinyl Chloride Panels

For January and February

Polyvinyl chloride panels: January February

Units produced fill in the blank e$6$c$23$dfda$013042\_1$

fill in the blank e$6$c$23$dfda$013042\_2$

$-$ Select $-$

$-$ Select $-$

Direct materials for production fill in the blank e$6$c$23$dfda$013042\_6$

fill in the blank e$6$c$23$dfda$013042\_7$

$-$ Select $-$

$-$ Select $-$

Total needed fill in the blank e$6$c$23$dfda$013042\_11$

fill in the blank e$6$c$23$dfda$013042\_12$

$-$ Select $-$

$-$ Select $-$

Direct materials purchases fill in the blank e$6$c$23$dfda$013042\_16$

fill in the blank e$6$c$23$dfda$013042\_17$

Question Content Area

Direct materials purchases budget for bladder and valve:

Smart Strike Company

Direct Materials Purchases Budget $-$ Bladder and Valve

For January and February

Bladder and valve: January February

Units produced fill in the blank $631548$f$76065012\_1$

fill in the blank $631548$f$76065012\_2$

$-$ Select $-$

$-$ Select $-$

Direct materials for production fill in the blank $631548$f$76065012\_6$

fill in the blank $631548$f$76065012\_7$

$-$ Select $-$

$-$ Select $-$

Total needed fill in the blank $631548$f$76065012\_11$

fill in the blank $631548$f$76065012\_12$

$-$ Select $-$

$-$ Select $-$

Direct materials purchases fill in the blank $631548$f$76065012\_16$

fill in the blank $631548$f$76065012\_17$

Question Content Area

Direct materials purchases budget for glue:

Smart Strike Company

Direct Materials Purchases Budget $-$ Glue

For January and February

Glue: January February

Units produced fill in the blank $1784610$b$1046$fd$7\_1$

fill in the blank $1784610$b$1046$fd$7\_2$

$-$ Select $-$

$-$ Select $-$

Direct materials for production fill in the blank $1784610$b$1046$fd$7\_6$

fill in the blank $1784610$b$1046$fd$7\_7$

$-$ Select $-$

$-$ Select $-$

Total needed fill in the blank $1784610$b$1046$fd$7\_11$

fill in the blank $1784610$b$1046$fd$7\_12$

$-$ Select $-$

$-$ Select $-$

Direct materials purchases fill in the blank $1784610$b$1046$fd$7\_16$

fill in the blank $1784610$b$1046$fd$7\_17$Direct materials purchases budget for polyvinyl chloride panels:

Smart Strike Company

Direct Materials Purchases Budget $-$ Polyvinyl

Chloride Panels

For January and February

Direct materials purchases budget for bladder and valve:

Smart Strike Company

Direct Materials Purchases Budget $-$ Bladder and

Valve

For January and February

Bladder and valve:

Units produced

Direct materials for production

Total needed