Assume budgeted production is 50,000 units for August and 44,000 units in September. Each finished unit takes 2 pounds of material and each pound of material costs $8.00. Ending inventory levels of raw material are maintained equal to 10% of the next month's production requirements. The company began August with 10,000 pounds of material.

a. Prepare a direct materials purchases budget in pounds for August. Calculate the dollar cost of total purchases.