The company produces two different products: Product A and Product B. Direct materials inventory and finished goods inventory are costed using the first-in, first-out (FIFO) method. There are two types of Direct Material: Material A and Material B. The following data are available for the 2020 budget: Direct materials: Material A 7 BD per kg Material B 10 BD per kg Direct manufacturing labor 20 BD per hour. Content of Each Product Unit Product A Product B Material A 12 kg 12 kg Material B 6 kg 8 kg Direct manufacturing labor 4 hours 6 hours Products Product A Product B Expected sales in units 50,000 10,000 Selling price 600 BD 800 BD Target ending inventory in units 11,000 500 Beginning inventory in units 1,000 500 Beginning inventory in dollars 384,000 BD 262,000 BD Direct Materials Material A Material B Beginning Inventory 70,000 kg 60,000 kg Target ending inventory 80,000 kg 20,000 kg Required: What would be the purchases budget in units and Dinars for the raw material for this company? Show the calculations. (2 Marks)