Answer:
$831,600
Step-by-step explanation:
The budget must account for all of the production of the first quarter and 20% of the production of the second quarter, the number of boots considered in the budget is:

Assuming that each boot uses exactly 2kg of raw material and that the company has 19,200 kg on hand, the amount of raw material still required is:

If the cost per kg is $9, then the budgeted materials purchases cost for the first quarter is:

The budgeted materials purchases cost is $831,600.