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18. Kidman Inc. budgeted production of 43,000 personal journals in 20Y6. Paper is required to produce...

18. Kidman Inc. budgeted production of 43,000 personal journals in 20Y6. Paper is required to produce a journal. Assume 46 square yards of paper are required for each journal. The estimated January 1, 20Y6, paper inventory is 138,000 square yards. The desired December 31, 20Y6, paper inventory is 89,000 square yards. If paper costs $0.15 per square yard, determine the direct materials purchases budget for 20Y6. If required, round your final answer to the nearest dollar.

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determine the direct materials purchases budget for 20Y6. If required, round your final answer to the nearest dollar.

2016
Production unit 43000
Direct material per unit 46
Direct material needed for production 1978000
Add: Desired ending inventory 89000
Total 2067000
Less: Beginning inventory -138000
Direct material purchase (yards) 1929000
Cost per square yard 0.15
Direct material purchase cost 289350
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