=+In addition, assume that the concentrate costs $75 per pound for both Coke and Sprite and is used at a rate of 0.2 pound per 100 liters of carbonated water in blending Coke and 0.15 pound per 100 liters of carbonated water in blending Sprite. Assume that two-liter bottles cost $0.07 per bottle and carbonated water costs $0.05 per liter.

Prepare a direct materials purchases budget for June 2008, assuming no changes between beginning and ending inventories for all three materials.