3. Gambia Company hopes to continuously improve direct materials cost per unit by 1% each month over the course of the next year. Currently, Gambia 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