a company manufactures a product using one material per unit. the following information for the upcoming budget year is available: number of units sold 14,500 budgeted beginning finished goods inventory units 1,500 budgeted ending finished goods inventory units 3,000 budgeted beginning direct materials inventory units 2,000 budgeted ending direct materials inventory units 1,500 direct manufacturing material cost per unit $5what amount is the total direct materials purchasing budget?