Draw material procurement budget (quantitative) from the following information:

Estimated sales of a product 40,000 units. Each unit of the product requires 3 units of material A and 5 units of material B.

Estimated opening balances at the commencement of the next year:

Finished product Material A Material B	5000 units 12000 units 20000 units
Materials on order:
Material A Material B	7000 units 11000 units
The desirable closing balances at the end of the next year:
Finished product Material A Material B	7000 units 15,000 units 25,000 units
Material on order:
Material A Material B	8000 units 10000 units