Seymore Company Manufactures Three Products, Ace, Deuce, and Trey, Requiring

Seymore Company manufactures three products, Ace, Deuce, and Trey, requiring the following inputs of raw materials:
$$\begin{array} { | l | l | l | } \hline & \text { Unit of Material Required } & \\\hline \text { Praduct } & \text { Fabric } & \text {Metal } \\\hline \text { Ace } & 2 & 7 \\\hline \text { Desce } & 1 & 2 \\\hline \text { Trey } & 2 & 1 \\\hline\end{array}$$
Unit cost and inventory for each raw material:
$\begin{array}{|l|l|l|}\hline & \text { Fabric } & \text { Metal } \\\hline \text { Unit cost } & \$ 4 & \$ 2 \\\hline \text { Beginning inventory } & 6,000 & 5,000 \\\hline \text { Encling inventory } & 5,000 & 4,000 \\\hline\end{array}$

$\begin{array}{|l|l|}\hline \text { Scheduled production } & \\\hline & \\\hline \text { Ace } & 30,000 \\\hline \text { Deuce } & 20,000 \\\hline \text { Trey } & 50,000 \\\hline &\end{array}$
Prepare a direct materials purchases budget for the year ended December 31, 20x8.