The purpose of preparing a direct materials budget is to $\_\_\_\_\_\_\_\_\_$blank.

multiple choice $1$

allocate the cost of raw materials to production departments

estimate the manufacturing overhead

estimate the quantity of raw materials to be purchased

estimate the unit cost of direct materials to be purchased

Knowledge Check $02$

In a direct materials budget, the desired ending raw materials inventory for the year is equal to the $\_\_\_\_\_\_\_\_\_$blank.

multiple choice $2$

beginning balance of accounts payable

desired ending raw materials inventory for the last period

total merchandise purchased during the year