Anticipated sales for Safety Grip Company were 42,000 passenger car tires and 19,000 truck tires. Rubber and steel belts are used in producing passenger car and truck tires as follows: Material Passenger Car Truck Rubber 36 lbs. per unit 77 lbs. per unit Steel 4 lbs. per unit 8 lbs. per unit The purchase prices of rubber and steel are $1.30 and $0.95 per pound, respectively. The de- sired ending inventories of rubber and steel belts are 40,000 and 10,000 pounds, respectively. The estimated beginning inventories for rubber and steel belts are 46,000 and 8,000 pounds, respectively. Prepare a direct materials purchases budget for Safety Grip Company for the year ended December 31, 2020.