The units of material to be purchased are thus, determined as: Purchases (units) = …………… + Desired ending inventory (material) – Beginning inventory (material)

The units of material to be purchased are thus, determined as: Purchases (units) = …………… + Desired ending inventory (material) – Beginning inventory (material)

—>> Budgeted usage

Budgeted fund

Budgeted materials

Budgeted stocks