The U-Z Door Company manufactures garage door units. The units include hinges, door panels, and other hardware. Prepare a direct materials purchases budget for the first quarter of the year based on budgeted production of 16,000 garage door units. Sandee Morton, the controller, has provided the information that follows.

Assume no beginning or ending quantities of direct materials inventory.

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Hinges $11.00 per set $27.00 per panel S31.00 per lock S22.50 per handle 4 sets per door 4 panels per door Door panels Other hardware lock per door 1 handle per door 2 roller tracks per door 16.00 per set of 2 roller tracks 8 rollers per door S 4.00 per roller