The following information is from the manufacturing budget and the budgeted financial statements of Fabor Fabrication:

Direct materials inventory, Jan. 1	$	68,000
Direct materials inventory, Dec. 31		51,000
Direct materials budgeted for use during the year		160,000
Accounts payable to suppliers of materials, Jan. 1		50,000
Accounts payable to suppliers of materials, Dec. 31		79,000

a.	Compute the budgeted amount for purchases of direct materials during the year. (Omit the "$" sign in your response.)

Budgeted direct materials

$

b.	Compute the budgeted amount for cash payments during the year to suppliers of materials. (Omit the "$" sign in your response.)

Budgeted cash payments

$

with explanations please