Answer:
DeWitt Industries
Materials Purchase Budget for the first quarter:
                                    January      February     March
Ending inventory          1,648            1,038           824
Production
 requirements            31,320         24,720       15,570
Beginning inventory   9,500            1,648         1,038
Purchases (pounds)  21,820         23,072       14,532
Explanation:
a) Data and Calculations:
Production Budget
Month        Units
January    10,440
February   8,240 
March        5,190 
April          4,120
                                January      February     March       April
Production Units     10,440          8,240        5,190      4,120
Production
 requirements        31,320        24,720       15,570   12,360
Materials Purchase Budget
                                    January      February     March       April
Ending inventory          1,648            1,038           824
Production
 requirements            31,320         24,720       15,570      12,360
Beginning inventory   9,500            1,648         1,038           824
Purchases (pounds)  21,820         23,072       14,532       11,536