Tamarisk Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants have provided the following data:

	Product LN 35			Product LN 40
Sales budget
Expected volume in units		402,000		241,000
Unit selling price		$31		$35
Production budget
Desired ending finished good units		31,000		21,000
Beginning finished goods units		21,000		16,000
Direct materials budget:
Direct materials per unit (kilograms)		2		3
Desired kilograms of ending direct materials		47,000		15,000
Beginning kilograms of direct materials		40,000		10,000
Cost per kilogram		$2		$3
Direct labour budget
Direct labour time per unit (hours)		0.50		0.70
Direct labour rate per hour		$13		$13
Budgeted income statement
Total unit cost		$12		$21

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expenses budget. The latter shows selling expenses of $849,000 for product LN 35 and $388,000 for product LN 40, and administrative expenses of $521,000 for product LN 35 and $180,000 for product LN 40. Income taxes are expected to be 30%.

Prepare the direct materials budget for the year.

TAMARISK INC. Direct Materials Budget For the Year Ending December 31, 2022
		LN 35		LN 40		Total
select an opening direct materials budget item Total required for productionDesired ending inventoryDirect materials per unitTotal cost of materials purchasesDirect materials purchasesUnits to be producedTotal materials requiredCost per kilogramBeginning inventory		enter a number of units		enter a number of units
select an item Units to be producedTotal required for productionDesired ending inventoryTotal cost of materials purchasesBeginning inventoryDirect materials purchasesCost per kilogramTotal materials requiredDirect materials per unit		enter a number of kilograms		enter a number of kilograms
select a summarizing line for the first part Direct materials purchasesDirect materials per unitBeginning inventoryTotal materials requiredTotal cost of materials purchasesTotal required for productionCost per kilogramDesired ending inventoryUnits to be produced		enter a total number of kilograms for the first part		enter a total number of kilograms for the first part
select between addition and deduction AddLess: select an item Beginning inventoryDesired ending inventoryDirect materials per unitDirect materials purchasesTotal materials requiredTotal cost of materials purchasesUnits to be producedTotal required for productionCost per kilogram		enter a number of kilograms		enter a number of kilograms
select a summarizing line for the second part Desired ending inventoryTotal materials requiredUnits to be producedBeginning inventoryTotal required for productionCost per kilogramDirect materials per unitDirect materials purchasesTotal cost of materials purchases		enter a total number of kilograms for the second part		enter a total number of kilograms for the second part
select between addition and deduction AddLess: select an item Cost per kilogramDirect materials purchasesTotal required for productionDirect materials per unitTotal materials requiredUnits to be producedTotal cost of materials purchasesBeginning inventoryDesired ending inventory		enter a number of kilograms		enter a number of kilograms
select a summarizing line for the third part Direct materials purchasesTotal materials requiredTotal cost of materials purchasesCost per kilogramDesired ending inventoryDirect materials per unitBeginning inventoryUnits to be producedTotal required for production		enter a total number of kilograms for the third part		enter a total number of kilograms for the third part
select an item Desired ending inventoryDirect materials purchasesDirect materials per unitTotal materials requiredTotal cost of materials purchasesCost per kilogramUnits to be producedBeginning inventoryTotal required for production		$enter a dollar amount		$enter a dollar amount
select a closing direct materials budget item Total materials requiredDirect materials purchasesUnits to be producedTotal required for productionDesired ending inventoryDirect materials per unitBeginning inventoryCost per kilogramTotal cost of materials purchases		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount