Eco Door Company manufactures garage door units. The units include hinges, door panels, and other hardware. The controller has provided the information that follows.

Prepare a direct materials purchases budget for the first quarter of the year based on the budgeted production of 25,000 garage door units. Assume no beginning or ending quantities of direct materialsinventory.

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Part Hinges Door panels Other hardware Units Needed 4 sets per door 4 panels per door 1 lock per door 1 handle per door 2 roller tracks per door 8 rollers per door Cost $6.00 per set $27.00 per panel $31.00 per lock $22.50 per handle $16.00 per set of 2 roller tracks $4.00 per roller