Yandell expects to produce 1 comma 950 units in January and 2 comma 110 units in February . The company budgets 5 pounds per unit of direct materials at a cost of $ 50 per pound. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is 5 comma 100 pounds. Yandell desires the ending balance in Raw Materials Inventory to be 80 % of the next month's direct materials needed for production. Desired ending balance for February is 4 comma 700 pounds. Prepare Yandell 's direct materials budget for January and February .

                                                          January                     February

Budgeted Material Cost                   $65,450                     $340,500

Explanation:

Direct materials budget for January and February .

                                                              January                     February

Production                                            1,950 units                2,110 units

Production Material needs (pounds)   9,750                        10,550

Add Budgeted Closing Materials        8,440                          4,700

Total Materials needed                        18,190                        15,250

Less Budgeted Opening Materials     (5,100)                        (8,440)

Budgeted Materials                             13,090                         6,810

Cost per material = $ 50 per pound

Budgeted Material Cost                   $65,450                     $340,500

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b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.