Becker Bikes manufactures tricycles. The company expects to sell $390$ units in May and $520$ units in June. Beginning and ending finished goods for May are expected to be $115$ and $80$ units, respectively. June$$s ending finished goods are expected to be $90$ units. Each unit requires $3$ wheels at a cost of $$9$ per wheel. Becker requires $20$ percent of next month$$s material production needs on hand each month. July$$s production units are expected to be $490$ units.

Compute Becker$$s direct materials purchases budget with respect to wheels for May and June.