Answer:
Langer Company
Direct Materials Purchases Budget
For July, August and September
                               July August September Total
Units to be produced             3500 4400 4900 12800
Direct materials per unit (ounces) Â Â Â Â Â Â 15 15 15 15
Production needs                 52500 66000 73500 192000
Desired ending inventory (ounces) 19800 22050 28350 28350
Total needs                     72300 88050 101850 220350
Less: Beginning inventory         15750 19800 22050 15750
Direct materials to be purchased (ounces) 56550 68250 79800 204600
Cost per ounce                $0.08 $0.08 $0.08 $0.08
Total purchase cost           $4,524 $5,460 $6,384 $16,368