Dewitt industries has adopted the following production budget for the first 4 months of 2020. month units month units january 10,000 march 5,000 february 8,000 april 4,000 each unit requires 2 pounds of raw materials costing $3 per pound. on december 31, 2019, the ending raw materials inventory was 4,000 pounds. management wants to have a raw materials inventory at the end of the month equal to 20% of next month’s production requirements. prepare a direct materials purchases budget by month for the first quarter.

Who is better at multi-tasking? in business, employees are often asked to perform a complex task when their atten-tion is divided (i.e., multi-tasking). human factors (may 2014) published a study designed to determine whether video game players are better than non–video game play-ers at multi-tasking. each in a sample of 60 college stu-dents was classified as a video game player or a non-player. participants entered a street crossing simulator and were asked to cross a busy street at an unsigned intersec-tion. the simulator was designed to have cars traveling at various high rates of speed in both directions. during the crossing, the students also performed a memory task as a distraction. two variables were measured for each student: (1) a street crossing performance score (measured out of 100 points) and (2) a memory task score (measured out of 20 points). the researchers found no differences in either the street crossing performance or memory task score of video game players and non-gamers. “these results,” say the researchers, “suggest that action video game players [and non-gamers] are equally susceptible to the costs of dividing attention in a complex task”