19. The Svelte Jeans Company produces two different types of jeans. One is called the "Simple Life" and the other is called the "Fancy Life". The Production Budget requires 353,500 units of Simple Life jeans and 196,000 Fancy Life jeans be manufactured. The Simple Life jeans require 3 yards of denim material; the Fancy Life jeans require 4.5 yards of denim material. Each yard of denim material costs $3.25. There is 15,000 yards of denim on hand at the beginning of the year. The desired amount of ending inventory is 22,750 yards. Prepare a Direct Materials Purchases Budget for denim.
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