Answer:
The Bakery
Direct materials budget
For the third quarter of year 202x
July August September Quarter
Budgeted production units 1,500 1,880 1,680 5,600
<u>Materials required per unit 0.5 0.5 0.5 0.5</u>
Materials needed for Px 750 940 840 2,530
<u>+ Desired ending inventory 188 168 156 156</u>
Total materials required 938 1,108 996 2,686
<u> - Beginning inventory -150 -188 -168 -150</u>
Units to be purchased 788 920 828 2,536
<u>Cost per unit $2.50 $2.50 $2.50 $2.50</u>
Total cost materials costs $1,970 $2,300 $2,070 $6,340
