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Shadee Corporation expects to sell $610$ sun shades in May and $400$ in June. Each shade sells for $$147.$ Shadee's

beginning and ending finished goods inventories for May are $80$ and $45$ shades, respectively. Ending finished goods

inventory for June will be $55$ shades.

Each shade requires a total of $$45\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$10\mathrm{.}00$ each. Shadee expects to

have $130$ in direct materials inventory on May $1,100$ poles in inventory on May $31,$ and $110$ poles in inventory on June $30.$

Required:

Prepare Shadee's May and June purchases budget for the adjustable poles.