Answer:
Total Material cost = $507,000
Explanation:
Material budget shows the total budgeted material cost for a specific period.
                Sleep master, inc.
           Direct Material Budget
             December 31, 2013
Budgeted production units                57,000
<u>yards required per comforter                   × 6</u>
Materials needed for production = 342,000 yards
<u>Add: Ending Material Inventory   =  27,000   yards</u>
Total Material units required       = 369,000 yards
<u>Less: Beginning Materials            = (31,000)  yards</u>
Material used                                = 338,000 yards
<u>Cost per yard                                         × $1.50</u>
Total Material cost                       = $507,000