This document is a production budget that calculates the materials needed for manufacturing products. It shows that 450,000 units need to be produced based on units sold, finished goods at the end and start. It then calculates that 1,000,000 units of material will be needed based on the 450,000 units to be produced and the 2 units of material required per product. Finally, it determines that the material purchase budget is 1,010,000 based on the material usage needed, materials on hand at the end, and materials on start.