Answer:
Langer Company
Direct Materials Purchases Budget
For July, August and September
                                                              July	August	September	Total
Units to be produced                        3500	4400	4900	12800
Direct materials per unit (ounces)             15	15	15	15
Production needs                                52500	66000	73500	192000
Desired ending inventory (ounces)	19800	22050	28350	28350
Total needs                                        72300	88050	101850	220350
Less: Beginning inventory                15750	19800	22050	15750
Direct materials to be purchased (ounces)	56550	68250	79800	204600
Cost per ounce                               $0.08	$0.08	$0.08	$0.08
Total purchase cost                     $4,524	$5,460	$6,384	$16,368