Dynatech Industrial has estimated that production for the next five quarters will be:

Production Information
1st quarter, 2020		36,000 units
2nd quarter, 2020		32,800 units
3rd quarter, 2020		39,200 units
4th quarter, 2020		30,400 units
1st quarter, 2021		37,600 units

Finished units of production require 6 pounds of raw material per unit. The raw material cost is $ 7 per pound. There is $ 226,800 of raw material on hand at the beginning of the first quarter, 2020. Dynatech desires to have 15 percent of next quarter's material requirements on hand at the end of each quarter. Prepare quarterly direct materials purchases budgets for Dynatech Industrial for 2020.

Dynatech Industrial Direct Materials Purchases Budget For the Year Ending December 31, 2020
		Quarter 1		Quarter 2		Quarter 3		Quarter 4		Year
Units to be produced		enter a number of units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
Required raw material purchases		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Total material needed		enteratotaldollaramountforthefirstpart		enteratotaldollaramountforthefirstpart		enteratotaldollaramountforthefirstpart		enteratotaldollaramountforthefirstpart		enteratotaldollaramountforthefirstpart
Add: Cost of raw material needed for production		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Desired ending inventory of raw material		enteratotaldollaramountforthesecondpart		enteratotaldollaramountforthesecondpart		enteratotaldollaramountforthesecondpart		enteratotaldollaramountforthesecondpart		enteratotaldollaramountforthesecondpart
Less: Desired ending inventory of raw material		enteradollaramount		enteradollaramount		enteradollaramount		enteradollaramount		enteradollaramount
Cost of raw material per unit		$ enter a total amount for the direct materials purchases budget		$ enter a total amount for the direct materials purchases budget		$ enter a total amount for the direct materials purchases budget		$ enter a total amount for the direct materials purchases budget		$ enter a total amount for the direct materials purchases budget