Use the spreadsheet extract to answer the questions A B Materials budgets: 50mm x 20mm pine D E F 1 2 3 September October November Total 4 5 Usage budget units units units units 6 7 Production of tables 250 280 290 820 8 9 metres 10 Raw material usage 625 metres 700 metres 725 metres ? 11 12 13 Purchases budget metres 14 Production usage 625 metres 700 metres 725 metres ? 15 Add: closing stock 28 29 30 ? 16 Less: opening stock (25) (28) (29) ? 17 Purchases 628 701 726 2055 18 19 20 21 Raw material purchases $ $ $ $ 5903.20 6589.40 6824.40 19317.00 22 23 24 Raw materials data 25 Usage per unit of production (metres) 2.5 26 Purchase price per metre ($) 9.40 27 28 29 30 Assumptions 1 The closing stock in one month is 4% of the following month's production requirement 2 From December onwards production of tables will plateau at 290 Required