Windsor Industries has adopted the following production budget for the four quarters of $2022$:

Each unit requires $3kg$ of raw materials costing $$7$ per kilogram. On December $31,2021,$ the ending raw materials inventory was

$1,860kg.$ Management wants to have a raw materials inventory at the beginning of each quarter equal to $30\%$ of the current quarter's

production requirements. The production budget for the first quarter of $2023$ will be $12,200$ units.

Prepare a direct materials purchases budget by quarters for $2022.$

WINDSOR INDUSTRIES

Direct Materials Purchases Budget $($kg$)$

For the year ending December $31,2022$

Kilograms per unit

Total required for production

Add

Desired ending inventory

Total materials required

Less

Beginning inventory

Direct materials purchases

Total cost of materials purchases