 And we want to have some extra wood in case we have to actually make more than that number just in case, for whatever reason in case our budget is different, we want to make sure that we have enough in order to cover the sales that we need to cover. So therefore, we're going to do a similar calculation here for the material. So here's our production budget here, we're going to use the production budget to create the raw materials budget. How much material do we need to buy to make the stuff we're going to produce? So we got the production in units, we're just pulling the production down, the production in units down, so here's the 19, here's the 20, here's the 20,000 five, the budgets are connected in this way, that's why we got to do it in this order. And then we're going to say materials required per unit. So if we're thinking about guitars, you can think, well, we're buying a plank of wood and we only need half the plank of wood per guitar. So we can make two guitars out of the one plank of wood. For talking about other types of things, it may mean that we need multiple units of material in order to create the guitar. So it depends what we're making. And so you got to be careful on how many units is it going to take to make it. In this case, it takes less than one unit in order to make the product. Therefore if we're going to make 19, 586, half times 0.5, it's going to take 9,793 of planks of wood in this case that we're going to cut in half for each of the units we're going to make. So same thing here, the 20,010, the 20,005 is the 20,250. Then we're going to have the budgeted ending inventory. So this is how much we would have if we didn't want any cushion at the end. But we do. We want to have some material left over. We want to have some wood left over at the end of the month. So we're going to say, I have this cushion in here. Now the calculation for this, and it's going to be dependent, the problems are going to have to give it to you in real life, we'll have to put in some policy. The policy here is that we're going to take next month's number. We're going to multiply it times 0.5. So that's the policy of this company. So that's going to be the 5,000. We're going to take it next month, the 10,250 times 0.5, 5125, and we would have to know October's number, which apparently is 8,000, in order to come up with this 4,000 here. So then if we then add these two up, we've got the materials needed for production. This is how much we want in Indian inventory. So the 9,793 plus the 5,014,790, the 10,000 plus the 5125 is the 15125 and so on. So this is the materials required. If we didn't have any in the beginning inventory, that's how much we'd have to buy. But we're saying we did have some in the beginning inventory and how much is in there at the beginning of the inventory? Well, we started off with 4,925. And then in the next month, we've got 5,000. Of course, the beginning inventory is now the ending inventory for the next month. And same here, the beginning inventory for this month is going to be a projected ending inventory for this month. All right. And then we're going to say the materials purchased then is going to be this number plus this number gives us the 9,868, the 15125 plus the 5,000 is the 10,225. The 14250 plus the 5,1 is the 9125. We're going to multiply that times the material price per unit. So how much does it cost per unit? In this case, we're talking about planks of wood. How much does it cost per plank of wood? This whole thing, we've been looking at units in terms of planks of wood. Now we've got to turn that into dollars. And if we just multiply that out then, the 9,868 times the 21 is the 207,224, and so on and so on. And then if we add this up for the quarter, this is the sum in terms of dollars for the quarter. This is the sum in terms of units in terms of planks of wood or units of material in this case.