Ayayai Industries has adopted the following production budget for the first 4 months of 2017.

Month		Units		Month		Units
January		10,130		March		5,120
February		8,490		April		4,380

Each unit requires 5 pounds of raw materials costing $2 per pound. On December 31, 2016, the ending raw materials inventory was 9,180 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.