Austen Industries manufactures a popular interactive stuffed animal for children that requires three computer chips inside each toy. The company pays $$2$ for each computer chip. To help to guard against stockouts of the computer chip, Austen Industries has a policy that states that the ending inventory of computer chips should be at least $25\%$ of the following month's production needs. The production schedule for the first four months of the year is as follows: Prepare a direct materials budget for the first quarter that shows both the number of computer chips needed and the dollar amount of the purchases in the budget.