Direct Materials Purchases Budget Langer Company produces plastic items, including plastic housings for humidifiers. Each housing requires about 19 ounces of plastic costing $0.14 per ounce. Langer molds the plastic into the proper shape. Langer has budgeted production of the housings for the next 4 months as follows:

Units
July 3,500
August 4,400
September 4,900
October 6,300
Inventory policy requires that sufficient plastic be in ending monthly inventory to satisfy 30% of the following month's production needs. The inventory of plastic at the beginning of July equals exactly the amount needed to satisfy the inventory policy.

Required:

Prepare a direct materials purchases budget for July, August, and September, showing purchases in units and in dollars for each month and in total. If required, round the total purchase cost to nearest whole value.

Langer Company
Direct Materials Purchases Budget
For July, August and September

Units to be produced fill in the blank 1
3,500
fill in the blank 2
4,400
fill in the blank 3
4,900
fill in the blank 4
12,800
Direct materials per unit (ounces) fill in the blank 5
19
fill in the blank 6
19
fill in the blank 7
19
fill in the blank 8
19
Production needs fill in the blank 9
66,500
fill in the blank 10
83,600
fill in the blank 11
93,100
fill in the blank 12
243,200
Desired ending inventory (ounces) fill in the blank 13
25,080
fill in the blank 14
27,930
fill in the blank 15
fill in the blank 16
Total needs fill in the blank 17
fill in the blank 18
fill in the blank 19
fill in the blank 20
Less: Beginning inventory fill in the blank 21
fill in the blank 22
fill in the blank 23
fill in the blank 24
Direct materials to be purchased (ounces) fill in the blank 25
fill in the blank 26
fill in the blank 27
fill in the blank 28
Cost per ounce $0.14 $0.14 $0.14 $0.14
Total purchase cost $fill in the blank 29
$fill in the blank 30
$fill in the blank 31
$fill in the blank 32