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Marcy Jones, Marigold & Hill Fabricators' purchasing manager, has just received the company's production budget for the first quarter.

		January		February			March			Quarter
Budgeted Production		16,925		31,455			27,913			76,293

Budgeted sales of April is 23,780 and its beginning inventory is 3,805. May month budgeted sales is 18,860. Company policy requires an ending finished goods inventory each month that will meet 16% of the following months sales volume. Each brick requires 4.00 pounds of clay, and Marcy expects to pay $0.33 per pound of clay in the coming year. Company policy requires an ending direct materials inventory each month that will meet 8% of the following month's production needs. Marcy expects to have 15,498 pounds of clay at a cost of $6,199 in inventory at the beginning of the year. Prepare Marigold & Hill's direct materials purchases budget for the first quarter. (Round answers to 0 decimal places, e.g. 5,275 and enter price per pound to 2 decimal places, e.g. 52.75.)

			January		February		March		Quarter
	Select an opening direct materials purchases budget itemSelect an opening direct materials purchases budget item Budgeted ending inventoryBudgeted productionStandard cost per poundBudgeted purchases (lbs.)Total DM required (lbs.)Standard pounds per unitBeginning inventoryBudgeted purchases costProduction needs		Enter a number of unitsEnter a number of units		Enter a number of unitsEnter a number of units		Enter a number of unitsEnter a number of units		Enter a number of unitsEnter a number of units
	Select an itemSelect an item Standard cost per poundBeginning inventoryBudgeted ending inventoryBudgeted purchases costBudgeted productionTotal DM required (lbs.)Standard pounds per unitBudgeted purchases (lbs.)Production needs		Enter an amount of pounds per unitEnter an amount of pounds per unit		Enter an amount of pounds per unitEnter an amount of pounds per unit		Enter an amount of pounds per unitEnter an amount of pounds per unit		Enter an amount of pounds per unitEnter an amount of pounds per unit
	select a summarizing line for the first partselect a summarizing line for the first part Budgeted ending inventoryStandard cost per poundProduction needsBudgeted purchases (lbs.)Budgeted productionBudgeted purchases costBeginning inventoryStandard pounds per unitTotal DM required (lbs.)		enter a total amount of pounds for the first partenter a total amount of pounds for the first part		enter a total amount of pounds for the first partenter a total amount of pounds for the first part		enter a total amount of pounds for the first partenter a total amount of pounds for the first part		enter a total amount of pounds for the first partenter a total amount of pounds for the first part
	Select an itemSelect an item Standard cost per poundTotal DM required (lbs.)Budgeted productionBudgeted purchases (lbs.)Budgeted purchases costBeginning inventoryStandard pounds per unitBudgeted ending inventoryProduction needs		enter an amount of poundsenter an amount of pounds		enter an amount of poundsenter an amount of pounds		enter an amount of poundsenter an amount of pounds		enter an amount of poundsenter an amount of pounds
	Select a summarizing line for the second partSelect a summarizing line for the second part Standard pounds per unitStandard cost per poundBudgeted productionProduction needsTotal DM required (lbs.)Budgeted purchases (lbs.)Budgeted ending inventoryBeginning inventoryBudgeted purchases cost		Enter a total amount of pounds for the second partEnter a total amount of pounds for the second part		Enter a total amount of pounds for the second partEnter a total amount of pounds for the second part		Enter a total amount of pounds for the second partEnter a total amount of pounds for the second part		Enter a total amount of pounds for the second partEnter a total amount of pounds for the second part
	Select an itemSelect an item Budgeted purchases costStandard pounds per unitTotal DM required (lbs.)Budgeted purchases (lbs.)Budgeted productionStandard cost per poundBeginning inventoryBudgeted ending inventoryProduction needs		Enter an amount of poundsEnter an amount of pounds		Enter an amount of poundsEnter an amount of pounds		Enter an amount of poundsEnter an amount of pounds		Enter an amount of poundsEnter an amount of pounds
	Select a summarizing line for the third partSelect a summarizing line for the third part Budgeted ending inventoryProduction needsBudgeted purchases costBudgeted purchases (lbs.)Budgeted productionTotal DM required (lbs.)Standard cost per poundStandard pounds per unitBeginning inventory		Enter a total amount of pounds for the third partEnter a total amount of pounds for the third part		Enter a total amount of pounds for the third partEnter a total amount of pounds for the third part		Enter a total amount of pounds for the third partEnter a total amount of pounds for the third part		Enter a total amount of pounds for the third partEnter a total amount of pounds for the third part
	Select an itemSelect an item Beginning inventoryProduction needsStandard pounds per unitStandard cost per poundBudgeted productionBudgeted ending inventoryTotal DM required (lbs.)Budgeted purchases costBudgeted purchases (lbs.)		Enter a dollar amountEnter a dollar amount		Enter a dollar amountEnter a dollar amount		Enter a dollar amountEnter a dollar amount		Enter a dollar amountEnter a dollar amount
	Select a closing direct materials purchases budget itemSelect a closing direct materials purchases budget item Production needsStandard cost per poundBudgeted purchases (lbs.)Total DM required (lbs.)Budgeted purchases costBeginning inventoryBudgeted productionBudgeted ending inventoryStandard pounds per unit		Enter a total amount for the direct materials purchases budgetEnter a total amount for the direct materials purchases budget		Enter a total amount for the direct materials purchases budgetEnter a total amount for the direct materials purchases budget		Enter a total amount for the direct materials purchases budgetEnter a total amount for the direct materials purchases budget		Enter a total amount for the direct materials purchases budgetEnter a total amount for the direct materials purchases budget