create a Direct Materials Budget In a spread sheet for the fiscal year of $2023$ with the following information:

Cordon Ltd$.$ is a company that manufactures and sells a single product, which they call a Bleu. For planning and control purposes they utilize a monthly master budget, which is usually developed at least six months in advance of the budget year. Their fiscal year end is December $31.$

There are $2$ types of raw material used in the production of Bleu:

Notsoi is the first component, and is purchased in powder form. Each Bleu requires $0\mathrm{.}5$ kilograms of Notsoi, at a cost of $$30\mathrm{.}00$ per kilogram. Because the supply of Notsoi is unpredictable, Cordon finds it necessary to maintain an inventory balance equal to $40\%$ of the following month$$s production needs as a precaution against stockouts. Inventory$-$raw materials $($Notsoi$)15,750$

Kanraku is the second component, of which $2$ are used in the assembly process per Bleu. In order to ensure this material is always available, Cordon has made a JIT agreement with the supplier which includes on$-$time and quality assurances. Each Bleu uses $2$ Kanraku, which cost $$1\mathrm{.}00$ each.