Anticipated sales for Safety Grip Company were $59,000$ passenger car tires and $18,000$ truck tires. Rubber and steel belts are used in producing passenger car and truck tires as follows:

$\backslash$table$[[,$Passenger Car,Truck$],[$Rubber$,31$ lbs$.$ per unit,$72$ lbs$.$ per unit$],[$Steel belts,$3$ lbs$.$ per unit,$8$ lbs$.$ per unit$]]$

The purchase prices of rubber and steel are $$2\mathrm{.}90$ and $$3\mathrm{.}80$ per pound, respectively. The desired ending inventories of rubber and steel belts are $55,000$ and $12,000$ pounds, respectively. The estimated beginning inventories for rubber and steel belts are $65,000$ and $10,000$ pounds, respectively.

Prepare a direct materials purchases budget for Safety Grip Company for the year ended December $31,20Y9.$

Safety Grip Company

Direct Materials Purchases Budget

For the Year Ending December $31,20Y9$