Toronto Ltd. manufactures picture frames. Sales for December are expected to be 36,000 units of various sizes. Historically, the average
frame requires four metres of framing, one square metre of glass, and two square metres of backing. Beginning inventory includes 1,500 metre
of framing, 500 square metres of glass, and 500 square metres of backing. Current prices are $0.80 per metre of framing, $6.00 per square metre of
glass, and $2.25 per square metre of backing. Ending inventory should be 140% of beginning inventory. Purchases are paid for in the month
acquired.
Required:
1. Determine the quantity of framing, glass, and backing that is to be purchased during December.
Inventory	Framing	Glass	Backing
Beginning
Ending
36,000 units
Total needs
Less: Beginning inventory
Purchases planned
2. Determine the total costs of direct materials for December purchases
	Framing	Glass	Backing
Unit Price of Raw Material
Subtotal Cost of Raw Material
Total