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 metres metres metres 10 Raw material usage 625 700 725 ? 11 12 13 Purchases budget metres metres metres metres 14 Production usage 625 700 725 ? 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 28 29 30 222220 25 Usage per unit of production (metres) 2.5 26 27 Purchase price per metre ($) 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 9.40