 the amount needed plus the budgeted ending inventory and of course you could copy and paste this. I'm just going to calculate it three times so we can see it. September we want the $10,002 that's how much is needed plus how much we want in the cushion for ending inventory. So that would give us the total material requirements. That's what we're going to need. For example for July we're going to need $14,793 in materials in order to make the production. I might think well that should be it but it would be it if we were starting from scratch there. However this is not our first month of operations therefore we probably have some materials left over from last month. So in terms of now we're gonna have to think about well what was in there last month and pull that out. So if this is what we need to have then what do we already have we're gonna subtract that out. Now for this one let's first think about August. August we can think about because we're gonna say well we're gonna subtract out the beginning inventory for August must be the ending inventory for July. So we just said that we wanted to end up with $5,000 in ending inventory that's our plan therefore the beginning inventory for August will equal that $5,000. And of course the same is true for September the last month in our quarter we're gonna say well if August is going to end with $5,125 then September is going to begin with the $5,125 and then of course we have this same issue where well what about July because we're only working on this quarter so once again the problem is gonna have to give us that in some format in this case they give us the number right here so we're gonna say in July it's gonna be $4,925. So we can subtract that out now so now we're gonna say well this is how many units that are required in units not dollars and we're gonna say minus what we already have that means that we're gonna create or produce materials to be to be purchased aside we're gonna buy these things it's gonna be 9,863 we're gonna have to buy the materials obviously and this is gonna be the 15 that's how many that are going to be needed this is how many 5,000 that we plan to have on hand at the beginning therefore we're gonna have to purchase another 10,125 and in September this is how many are needed minus the amount that we plan to have on hand that means we're gonna have to purchase 9,125. So now we could add these across I'm gonna come over here to the total and add those total units up by saying SUM of the units that we need to purchase of the 9,868 the 10,125 the 9,125 that will give us the 29,118 and so that's how many units we're gonna have we are forcing have to pay dollars for these so in this case we're gonna have to find out well how much is it gonna cost per unit and again this could vary a lot depending on the types of units of course that we're that we're looking at here in this case if we scroll down we're gonna we're gonna need to find that of course in the problem somewhere and in this case we're gonna say that the cost per unit is 21, $21 per unit so this in terms of dollars that's how many units we're gonna have we're gonna spend $21 per unit and we're gonna put that all the way across therefore we're gonna multiply that out of course we have the number of units that we're gonna have times the dollars per unit have so we're gonna spend in dollars and and we could put the dollar signs down here as well so I could make this a dollar sign type of so like this and format it like so I'm gonna get rid of the decimals and then I'm gonna format paint that all the way across so these are dollars now that we're talking about and again you could copy and paste this across I'm just gonna do the calculations so we can see them so we're gonna take the materials that are gonna be needed times the number of dollars for those materials per unit and that's the amount of dollars we're gonna spend and then of course we do the same thing for September units needed times the dollars cost per unit and then if we want to do the total we could add them up this way which would give us the 611 474 and we also should be able to add it up this way or multiply it out this way the total units and that should also give us the one 611 474 and that will of course be the total cost of direct material purchases so remember how you want to think about this basically you want to think about how many units we're going to need to produce then you want to think about how much we want to have in Indian inventory for a cushion that'll give us the units that we're gonna need to have on hand then we want to subtract out from that the amount of materials already on hand and that will give us how many we need to buy and then we just multiply that unit times the unit price to give us how much it's actually going to cost for these units