2. Purple Inc. production budget for Product X for the year ended December 31 is as follows: Sales Plus desired ending inventory Total Less estimated beginning inventory, Jan. 1 Total production Product X 640,000 units 85.000 725,000 90,000 635.000 In Purple's production operations, Materials A, B, and C are required to make Product X. The quantities of direct materials expected to be used for each unit of product are as follows: Product X Material A Material B .50 kilogram per unit 1.00 kilogram per unit Material C 1.20 kilogram per unit The prices of direct materials are as follows: Material A $0.60 per kilogram Material B Material C 1.70 per kilogram 1.00 per kilogram Prepare a direct materials purchases budget for Product X, assuming that there are no beginning or ending inventories for direct materials (all units purchased are used in production).