Ending direct materials units Beginning direct materials units Budgeted direct material units to purchase Budgeted direct material purchases (dollars) c) What is the amount budgeted for cost of goods manufactured in 2022? Budgeted units to produce Cost per unit Budgeted cost of goods manufactured d) What is the amount budgeted for cost of goods sold in 2022? Budgeted sales units Cost per unit Budgeted cost of goods sold