Harrisburg Manufacturing Produces Three Products Requiring the Following Inputs of Raw

Harrisburg Manufacturing produces three products requiring the following inputs of raw materials:
$$\begin{array} { | l c c | } \hline & { \text { Units of Materials Required } } \\ \text { Product } & \text { Fabric } & \text { Metal } \\\text { Jade } & 2 & 1 \\\text { Kolia } & 1 & 2 \\\text { Lymon } & 2 & 1 \\\hline\end{array}$$

Unit cost and inventory for each raw material:
$\begin{array}{lrr}&\text { Fabric }&\text { Metal }\\ \text { Unit cost } & \$ 3 & \$ 2 \\\text { Beginning inventory } & 10,000 & 8,000 \\\text { Ending inventory } & 9,000 & 6,000\end{array}$

$$\begin{array}{l}\text { Scheduled production: }\\\begin{array} { l l } \text { Jade: } & 20,000 \\\text { Kolia: } & 10,000 \\\text { Lymon: } & 30,000\end{array}\end{array}$$
Prepare a direct materials purchases budget for the year ended December 31,2010.