Brown Inc'S Production Budget for Product X for the Year Ended

Brown Inc.'s production budget for Product X for the year ended December 31 is as follows:



In Brown's production operations, Materials A, B, and C are required to make Product X. The quantities of direct materials expected to be used for each unit of product are as follows:

Product X
Material A .50 pound per unit
Material B 1.00 pound per unit
Material C 1.20 pound per unit

The prices of direct materials are as follows:
Material A $0.60 per pound
Material B $1.70 per pound
Material C $1.50 per pound

Prepare a direct materials purchases budget for Product X.