The direct materials budget shows: $\begin{array}{ll}
\text { Desired ending direct materials } & 2,000 \text { kilograms } \
\text { Materials purchased } & 51,400 \text { kilograms } \
\text { Beginning inventory on hand } & 1,200 \text { kilograms }
\end{array}$ How much are the total direct materials needed for production?
A)50,600 kilograms
B)52,600 kilograms
C)52,200 kilograms
D)51,400 kilograms

Question

Quizplus · Accepted Answer

Total direct materials needed for production = Materials purchased + Desired ending inventory - Beginning inventory = 51,400 + 2,000 - 1,200 = 52,200 kilograms.

The Direct Materials Budget Shows How Much Are the Total Direct Materials Needed for Production