Name: Date: Class Test Chapters 21-22 S2018 31. Purple Co.'s production budget for Product X for the year er Product X 640,000 90,000 85,000 Sales (in units) estimated beginning inventory, Jan. desired ending inventory, Dec. 3 In Purple's production expected to be used for each unit of product are as follows operations, Materials A & B are required to make Product X. The quantities of direct materials adis X 0.50 pound per unie Material A Material B 0.50 pound per unit 1.00 pound per unit The prices of direct materials are as follows Material A $0.60 per pound Material B $1.70 per pound (1) Determine the number of unit X that needs to be manufactured for the period. (2) Prepare a direct materials purchases budget for Product X, assuming that there are no beginning or ending inventories for direct materials (all units purchased are used in production)