Answer:
Check the explanation
Explanation:
RAW MATERIAL PURCHASE BUDGET    	
                                          July             Aug  Sep  Total  
Budgeted 
Production units  64,000  97,200  1,05,200  2,66,400  79,200
RM required per unit  	4  4  4  4  4
Total 
RM requirement  2,56,000 3,88,800  4,20,800   10,65,600  3,16,800
Add: Desired 
Ending Inventory  1,55,520 1,68,320 1,26,720  1,26,720  
Total needs  	4,11,520  5,57,120  5,47,520  11,92,320  
Less: Beginning
 Inventory        96,000  1,55,520  1,68,320  96,000  
Purchase Units  3,15,520  4,01,600  3,79,200  10,96,320  
Kindly check the attached image below to see the well arranged accounting entry.