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

Direct materials inventory, Jan. 1 :$ 68,000

Direct materials inventory, Dec. 31 : 54,000

Direct materials usage budgeted for the year: 230,000

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.

B. Compute the budgeted amount of cash