Memphis Company's May sales budget calls for sales of $920,000. The store expects to begin May with $52,000 of inventory and to end the month with $57,000 of inventory. Gross margin is typically 35% of sales. Compute the budgeted cost of merchandise purchases for May.

Brody corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. beginning inventory for january consisted of 1,050 units that were 65% completed. 10,900 units were started into the process during january. on january 31, the inventory consisted of 500 units that were 50% completed. what would be the equivalent units for direct materials cost using the weighted average method?