Operating budgets: materials purchasing plan Masefield Dairy is preparing a third-quarter budget…

Operating budgets: materials purchasing plan Masefield Dairy is preparing a third-quarter budget (July, August, and September) for its ice cream products. It produces five brands of ice cream, and each uses a different mix of ingredients. Its suppliers deliver ingredients just in time, provided that they are given two months’ notice. The following table indicates the units of weight or volume of each type of ingredient required per unit of each product:

The following table summarizes the estimated unit sales for each product in each of the months in the third quarter:

Prepare a monthly purchases budget for the ice cream ingredients.

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