Zippy's Frozen Pizza Inc. has determined from its A budget of estimated unit production.production budget the following estimated production volumes for 12'' and 16'' frozen pizzas for September:

	Units
	12" Pizza		16" Pizza
Budgeted production volume	16,200		23,200

There are three direct materials used in producing the two types of pizza. The quantities of direct materials expected to be used for each pizza are as follows:

		12" Pizza		16" Pizza
Direct materials:
	Dough	0.60	lb. per unit	1.00	lb. per unit
	Tomato	0.30		0.45
	Cheese	0.50		0.80

In addition, Zippy's has determined the following information about each material:

	Dough		Tomato		Cheese
Estimated inventory, September 1	520	lbs.	180	lbs.	270	lbs.
Desired inventory, September 30	550	lbs.	170	lbs.	300	lbs.
Price per pound	$1.20		$2.80		$3.40

Prepare September's direct materials purchases budget for Zippy's Frozen Pizza Inc.

ZIPPYS FROZEN PIZZA INC.

Direct Materials Purchases Budget

For the Month Ending September 30

Dough

Tomato

Cheese

Total

Units required for production:

12" pizza

16" pizza

Plus desired inventory, September 30

Total

Less estimated inventory, September 1

Total units to be purchased

Unit price

Total direct materials to be purchased