A sales budget is given below for one of the products manufactured by the OMI Co$.$:

January $30,000$ units

February $40,000$ units

March $65,000$ units

April $45,000$ units

May $35,000$ units

June $30,000$ units

The inventory of finished goods at the end of each month must equal $30\%$ of the next month's sales. However, on December $31$ the finished goods inventory totaled only $4,500$ units.

Each unit of product requires four pounds of specialized material. Since the production of this specialized material by OMI's suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to $25\%$ of the next month's production needs. This requirement had been met on January $1$ of the current year.

Prepare a budget showing the quantity of material to be purchased each month for January, February, and March and in total for the quarter.