Direct-material budget:
20x0 20x1
4th
Quarter
1st
Quarter
2nd
Quarter
3rd
Quarter
4th
Quarter
Entire
Year
Metal strips:
S frames to be produced .......................
Metal quantity per unit (ft.) ...............
Needed for S frame production ..............
L frames to be produced .......................
Metal quantity per unit (ft.) ...............
Needed for L frame production ..............
Total metal needed for production;
to be purchased (ft.) ..........................
Price per foot ..................................
Cost of metal strips to
be purchased ...................................
Glass sheets:
S frames to be produced .......................
Glass quantity per unit
(sheets) ............................................
Needed for S frame production ..............
L frames to be produced .......................
Glass quantity per unit
(sheets) ............................................
Needed for L frame production ..............
Total glass needed for production
(sheets) ............................................
Add: Desired ending inventory ............... 10,400 10,400
Total glass needs ..................................
Less: Expected
beginning inventory ..........................
Glass to be purchased ...........................
Price per glass sheet .......................
Cost of glass to be purchased ................
Total raw-material purchases
(metal and glass) ..........................