Sunland Companys sales budget projects unit sales of part 198Z of 9,400 units in January, 11,000 units in February, and 12,500 units in March. Each unit of part 198Z requires 4 pounds of materials, which cost $2 per pound. Sunland Company desires its ending raw materials inventory to equal 40% of the next months production requirements, and its ending finished goods inventory to equal 20% of the next months expected unit sales. These goals were met at December 31, 2021.

(b)

Prepare a direct materials budget for January 2022.

SUNLAND COMPANY Direct Materials Budget choose the accounting period For the Quarter Ending February 28, 2022For the Month Ending January 31, 2022For the Two Months Ending February 28, 2022
		January
select an opening direct materials budget item Beginning Direct Materials (Pounds)Desired Pounds in Ending Materials InventoryDirect Material Pounds Per UnitExpected Unit SalesTotal Materials RequiredDirect Materials PurchasesTotal Cost of Direct Materials PurchasesUnits To Be ProducedTotal Required UnitsDesired Ending Finished Goods InventoryCost Per PoundRequired Production UnitsBeginning Finished Goods InventoryTotal Pounds Needed for Production		enter a number of units
select an item Expected Unit SalesDirect Materials PurchasesBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionTotal Materials RequiredBeginning Finished Goods InventoryDesired Ending Finished Goods InventoryDesired Pounds in Ending Materials InventoryRequired Production UnitsDirect Material Pounds Per UnitTotal Cost of Direct Materials PurchasesUnits To Be ProducedCost Per PoundTotal Required Units		enter an amount of pounds
select a summarizing line for the first part Expected Unit SalesTotal Materials RequiredDirect Materials PurchasesDesired Pounds in Ending Materials InventoryDesired Ending Finished Goods InventoryTotal Required UnitsDirect Material Pounds Per UnitTotal Pounds Needed for ProductionRequired Production UnitsCost Per PoundUnits To Be ProducedTotal Cost of Direct Materials PurchasesBeginning Direct Materials (Pounds)Beginning Finished Goods Inventory		enter a total amount of pounds for the first part
select between addition and deduction AddLess: select an item Desired Ending Finished Goods InventoryDesired Pounds in Ending Materials InventoryTotal Materials RequiredCost Per PoundExpected Unit SalesDirect Materials PurchasesTotal Required UnitsDirect Material Pounds Per UnitBeginning Direct Materials (Pounds)Units To Be ProducedRequired Production UnitsBeginning Finished Goods InventoryTotal Pounds Needed for ProductionTotal Cost of Direct Materials Purchases		enter an amount of pounds
select a summarizing line for the second part Total Materials RequiredDirect Materials PurchasesDirect Material Pounds Per UnitRequired Production UnitsTotal Required UnitsDesired Ending Finished Goods InventoryUnits To Be ProducedBeginning Finished Goods InventoryCost Per PoundTotal Pounds Needed for ProductionDesired Pounds in Ending Materials InventoryBeginning Direct Materials (Pounds)Total Cost of Direct Materials PurchasesExpected Unit Sales		enter a total amount of pounds for the second part
select between addition and deduction AddLess: select an item Desired Pounds in Ending Materials InventoryExpected Unit SalesCost Per PoundTotal Cost of Direct Materials PurchasesUnits To Be ProducedDirect Material Pounds Per UnitDirect Materials PurchasesDesired Ending Finished Goods InventoryTotal Materials RequiredRequired Production UnitsBeginning Finished Goods InventoryBeginning Direct Materials (Pounds)Total Required UnitsTotal Pounds Needed for Production		enter an amount of pounds
select a summarizing line for the third part Desired Ending Finished Goods InventoryUnits To Be ProducedTotal Cost of Direct Materials PurchasesCost Per PoundDirect Material Pounds Per UnitExpected Unit SalesTotal Materials RequiredDirect Materials PurchasesDesired Pounds in Ending Materials InventoryBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionBeginning Finished Goods InventoryRequired Production UnitsTotal Required Units		enter a total amount of pounds for the third part
select an item Desired Pounds in Ending Materials InventoryBeginning Finished Goods InventoryDirect Materials PurchasesTotal Materials RequiredRequired Production UnitsUnits To Be ProducedTotal Cost of Direct Materials PurchasesDesired Ending Finished Goods InventoryExpected Unit SalesTotal Pounds Needed for ProductionDirect Material Pounds Per UnitTotal Required UnitsBeginning Direct Materials (Pounds)Cost Per Pound		$enter a dollar amount
select a closing direct materials budget item Total Required UnitsExpected Unit SalesTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Units To Be ProducedBeginning Finished Goods InventoryRequired Production UnitsCost Per PoundDirect Materials PurchasesTotal Materials RequiredTotal Cost of Direct Materials PurchasesDesired Pounds in Ending Materials InventoryDirect Material Pounds Per UnitDesired Ending Finished Goods Inventory		$enter a total dollar amount