21. Hightower Company hopes to reduce direct materials cost per unit by 15%, and wants to achieve this reduction through continuous improvement over the course of the year. Currently, Hightower manufactures 20,000 units per month during the first quarter, 25,000 units per month during the second and third quarters, and 30,000 per month during the fourth quarter. Direct materials cost $200 per unit in December.

Prepare a Kaizen budget for direct materials for the upcoming year.