Answer:
cost of direct materials purchases   160,800
Explanation:
pounds required for production      54,000
desired ending inventory                    2,800
total needs                                         56,800
beginning inventory                           (3,200)
units to be purchased                        53,600
cost per unit of direct materials                  3
cost of direct materials purchases   160,800
<u>Notes:</u>
The pounds for production and the ending inventory are the raw materials demand.
The beginning inventory is a portion we already have, so we need to purchase less.
Then, we multiply the pounds to be purchased by their cost to get the total cost for direct materials