Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Broncos Rams To be purchased this period Broncos Rams Direct materials to be used this period Budgeted Direct-Cost Inputs Direct Materials Direct Materials Data pertaining to the direct materials for March 2020 are as follows: Direct-Cost Inputs Unit cost data for direct-cost inputs pertaining to February 2020 and March 2020 are as follows: Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Broncos Rams To be purchased this period Broncos Rams Direct materials to be used this period Budgeted Direct-Cost Inputs Direct Materials Direct Materials Data pertaining to the direct materials for March 2020 are as follows: Direct-Cost Inputs Unit cost data for direct-cost inputs pertaining to February 2020 and March 2020 are as follows