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:
$\begin{array}{ll} \underline{\text { Product X} }\\640,000 \text { units }&\text { Sales } \\ \underline{85,000 }& \text { Plus desired ending inventory }\\ 725,000& \text { Total } \\ \underline{90,000}&\text { Less estimated beginning inventory, Jan 1} \\ \underline{ 635,000} & \text { Total production }\\ \end{array}$

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.