The following information is from the manufacturing budget and the budgeted financial statements of Schenck Development Partners.

Direct materials inventory, January 1 $68,000

Direct materials inventory, December 31 31,000

Direct material usage budgeted for the year 210,000

Accounts payable to suppliers of materials, January 1 50,000

Accounts payable to suppliers of materials, December 31 79,000

Answer A and B

a.Compute the budgeted amount for purchases of direct materials during the year.

b.Compute the budgeted amount for cash payments during the year to suppliers of materials.