Sunland Industries has adopted the following production budget for the first 4 months of 2022.

Month		Units		Month		Units
January		9,400		March		4,700
February		7,520		April		3,760

Each unit requires 3 pounds of raw materials costing $4 per pound. On December 31, 2021, the ending raw materials inventory was 5,640 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.

SUNLAND INDUSTRIES Direct Materials Purchases Budget choose the accounting period March 31, 2022For the Quarter Ending March 31, 2022For the Month Ending March 31, 2022
		January		February		March
select an opening name for this budget Total Cost of Direct Materials PurchasesDirect Materials PurchasesTotal Materials RequiredUnits to be ProducedDirect Labor Time Per UnitDirect Materials Per UnitDirect Labor Cost Per HourTotal Pounds Needed for ProductionTotal Required Direct Labor HoursDesired Ending Direct Materials (Pounds)Beginning Direct Materials (Pounds)Cost Per PoundTotal Direct Labor Cost		enter a number of units		enter a number of units		enter a number of units
select an item Total Direct Labor CostUnits to be ProducedCost Per PoundTotal Cost of Direct Materials PurchasesTotal Pounds Needed for ProductionDirect Labor Cost Per HourTotal Materials RequiredDirect Materials Per UnitTotal Required Direct Labor HoursDirect Labor Time Per UnitBeginning Direct Materials (Pounds)Direct Materials PurchasesDesired Ending Direct Materials (Pounds)		enter a number of pounds		enter a number of pounds		enter a number of pounds
select a summarizing line for the first part Total Materials RequiredDirect Labor Cost Per HourTotal Pounds Needed for ProductionTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursBeginning Direct Materials (Pounds)Direct Materials Per UnitDirect Materials PurchasesTotal Direct Labor CostCost Per PoundDesired Ending Direct Materials (Pounds)Direct Labor Time Per UnitUnits to be Produced		enter a total number of pounds for the first part		enter a total number of pounds for the first part		enter a total number of pounds for the first part
select between addition and deduction AddLess: select an item Beginning Direct Materials (Pounds)Total Cost of Direct Materials PurchasesDirect Materials Per UnitTotal Pounds Needed for ProductionTotal Materials RequiredDesired Ending Direct Materials (Pounds)Direct Labor Cost Per HourDirect Materials PurchasesCost Per PoundTotal Direct Labor CostTotal Required Direct Labor HoursDirect Labor Time Per UnitUnits to be Produced		enter a number of pounds		enter a number of pounds		enter a number of pounds
select a summarizing line for the second part Total Materials RequiredTotal Required Direct Labor HoursBeginning Direct Materials (Pounds)Direct Materials PurchasesTotal Cost of Direct Materials PurchasesDesired Ending Direct Materials (Pounds)Direct Materials Per UnitUnits to be ProducedDirect Labor Cost Per HourCost Per PoundTotal Pounds Needed for ProductionTotal Direct Labor CostDirect Labor Time Per Unit		enter a total number of pounds for the second part		enter a total number of pounds for the second part		enter a total number of pounds for the second part
select between addition and deduction AddLess: select an item Cost Per PoundDesired Ending Direct Materials (Pounds)Direct Materials Per UnitBeginning Direct Materials (Pounds)Total Pounds Needed for ProductionDirect Materials PurchasesTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Labor Time Per UnitTotal Cost of Direct Materials PurchasesTotal Materials RequiredUnits to be ProducedTotal Direct Labor Cost		enter a number of pounds		enter a number of pounds		enter a number of pounds
select a summarizing line for the third part Desired Ending Direct Materials (Pounds)Total Direct Labor CostDirect Labor Cost Per HourTotal Pounds Needed for ProductionDirect Materials Per UnitTotal Cost of Direct Materials PurchasesUnits to be ProducedCost Per PoundTotal Materials RequiredDirect Materials PurchasesTotal Required Direct Labor HoursBeginning Direct Materials (Pounds)Direct Labor Time Per Unit		enter a total number of pounds for the third part		enter a total number of pounds for the third part		enter a total number of pounds for the third part
select an item Direct Labor Time Per UnitUnits to be ProducedDesired Ending Direct Materials (Pounds)Total Direct Labor CostDirect Labor Cost Per HourBeginning Direct Materials (Pounds)Direct Materials PurchasesCost Per PoundDirect Materials Per UnitTotal Cost of Direct Materials PurchasesTotal Pounds Needed for ProductionTotal Materials RequiredTotal Required Direct Labor Hours		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing name for this budget Desired Ending Direct Materials (Pounds)Direct Materials Per UnitTotal Materials RequiredDirect Labor Time Per UnitTotal Direct Labor CostTotal Pounds Needed for ProductionBeginning Direct Materials (Pounds)Direct Labor Cost Per HourTotal Cost of Direct Materials PurchasesDirect Materials PurchasesUnits to be ProducedCost Per PoundTotal Required Direct Labor Hours		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount