Auston Industries Direct materials Budget For the months of January through March Quarter February March 4,600 Janua Units to be produced 4,00014,100 5,500 Multiply by quantity of direct materials needed per unit 4 4 4 4 Quantity needed for production 22,000 18,40016,00056,400 Plus: Desired ending inventory of direct materials 4,400 3,680 3,200 4,400 Total quantity needed 26,400 22,08019,20060,800 Less: Beginning inventory of direct materials 3,680 3,200 3,280 3,280 Quantity to purchase 22,720 18,880 15,92057,520 Multiply by cost per unit Total cost of direct material purchases 68,160 56,640 47,760172,560