3. In addition to the info in problem \#2, it takes 4lbs of material to produce one finished good unit. The company requires 50% of next month's production as raw materials ending inventory each month. Ending inventory for 12/31/21 was 22,800lbs. Units to be produced in April were 15,000. Material costs $3 per pound. Prepare the Raw Materials Purchases Budget for Jan, Feb, \& March