ABC Company makes and sells a single product. It requires 4 pounds of direct materials to produce one unit of this product. Budgeted units to be produced for the next four months is given below: Budgeted Units to be Produced July ?????? units August 17,000 units September 44,000 units October 28,000 units The company wants to maintain monthly ending inventories of direct materials equal to 28% of the next month's production needs. The cost of direct materials is $3.25 per pound. Assume ABC Company pays for 80% of a month's purchase of direct materials in the month of purchase and the other 20% is paid in the following month. Calculate the budgeted cash payments for direct materials in September.