Langer Company produces plastic items, including plastic housings for humidiers. Each housingrequires about 15 ounces of plastic

Langer Company produces plastic items, including plastic housings for humidifiers. Each housingrequires about 15 ounces of plastic costing $0.08 per ounce. Langer molds the plastic into the propershape. Langer has budgeted production of the housings for the next four months as follows:

Months........................Units

April .....................180,000

May 220,000June ......200,000

July .......................240,000

Inventory policy requires that sufficient plastic be in ending monthly inventory to satisfy 20% of the following month's production needs. The inventory of plastic at the beginning of July equalsexactly the amount needed to satisfy the inventory policy.

Required:

Prepare a direct materials purchases budget for July, August, and September, showing purchasesin units and in dollars for each month and in total.