The material budget $-2010$

$\backslash$table$[[,\backslash$table$[[$First$],[$quarter$],[2010]],\backslash$table$[[$Second$],[$quarter$],[2010]],\backslash$table$[[$Third$],[$quarter$],[2010]],\backslash$table$[[$Fourth$],[$quarter$],[2010]],\backslash$table$[[$Total$],[$Year$]]],[$Units of Production,$2600,5400,3800,6400,18200],[\backslash$times material per unit,$3,3,3,3,3],[$material Quantity $($kilogram$),7,800,16,200,11,400,19,200,54,600],[$Add: Ending Inventory $(25\%),1950,4050,2850,4800,4800],[$Less: Beginning Inventory,,,,,longrightarrow$],[$Material to be Purchased,$8,550,18,300,10,200,21,150,58,200],[\backslash$times Material Price,$5,5,5,5,5],[$Cost of Purchases,$42,750,91,500,51,000,105,750,291,000]]$

Exercise:

Use the data for the previous example in addition to Prepare the material budget:

Material per unit: $5$ kilograms

Material price: LE $4$

Ending inventory of material: December $31,2009=1500$ kilogram

The ending inventory of material is $20\%$ of the material of the next quarter $($the material quantity for first quarter of $2011$ is estimated as $20000$ kilo$).$