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Paige Company estimates that unit sales will be 10,500 in quarter 1, 12,700 in quarter 2, 14,400 in quarter 3, and 18,100 in

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PAIGE COMPANY
Direct Materials Budget
For the six months ending June 30, 2017
Quarter
1 2 Six Months
Units to be sold 10500 12700
Desired ending finished goods inventory 3175 3600*
Total units needed 13675 16300
Less: Beginning inventory available 2625 3175
Units to be Produced 11050 13125 24175

*14400 x 25%

Beginning inventory of quarter 1 is the 25% of sales of quarter 1.(10500 x 25%=2625 units)

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