 Hello in this lecture we're going to continue on with our master budget and we are now moving to the raw materials budget so remember that last time we got to do this in order last time we did the sales budget then we did the production budget and now we're able to do the raw materials budget and why does it have to be in that order because in order to do anything we got to know how much we're going to sell basically and then we can think about how much we are going to need to produce in order to meet our sales needs and that's where we are at we have these production numbers in units we're talking about units in this case and if we're talking about you know widgets or if we had guitars or something this is how many guitars we would make now we need to know how much material we're going to need in order to make that guitar so how much we're gonna have to purchase in terms of raw materials in order to do that remember that in in these types of problems many times what we're gonna have to think about is how many units of materials does it take to produce one unit