Direct Materials Purchases Budget match ball line $($high$-$performance soccer balls used in games$).$ In the first four months of next year, FlashKick expects to sell the following:

Practice Balls

$\backslash$table$[[,$Practice Balls,,Match Balls$],[,$Units,Selling Price,,Units,Selling Price$],[$January$,50,000,$$$8\mathrm{.}75,,7,000,$$$16\mathrm{.}00$