3. Each finished good of Product MSA and Product MA requires two materials, Product M and Product A, which are measured in pounds. Product M costs $7.50 per pound, and Product A costs $5.00 per pound. The required pounds of material per finished good and beginning and ending inventories are shown. Prepare the 20Y6 direct materials purchases budget. Product M Product A 2.00 1.40 1.20 1.00 Product MSA Product MA Beginning inventory 15,000 12,000 Ending inventory 16,500 11,750