Denton Company
Denton Company Manufactures Three Products (A,B,and C)from Three $\text {\underline{ Product} }$

Denton Company
Denton Company manufactures three products (A,B,and C)from three raw materials (X,Y,and Z).The following table indicates the number of pounds of each material that is required to manufacture each type of product:
$\text {\underline{ Product} }$           $\text {\underline{ Material X} }$      $\text {\underline{ Material \( Y \)} }$           $\text {\underline{ Material Z} }$
A                                 2                                3                          2
B                                  2                               1                          2
C                                  3                               2                           2

The company has a policy of maintaining an inventory of finished goods on all three products equal to 25 percent of the next month's budgeted sales.Listed below is the sales budget for the first quarter of the current year:
$\begin{array}{lccc}\text { Month } & \text { Product A } & \text { Product B } & \text { Product C } \\\text { Jan. } & 10,000 & 11,000 & 12,000 \\\text { Feb. } & 9,000 & 12,000 & 8,000 \\\text { Mar. } & 11,000 & 10,000 & 10,000\end{array}$


Refer to Denton Company.Unit costs of materials X,Y,and Z are respectively $4,$3,and $5.The Denton Company has a policy of maintaining its raw material inventories at 50 percent of the next month's production needs.Assuming that this policy is satisfied,prepare a material purchases budget for all three materials in both pounds and dollars for January.