Becker Bikes manufactures tricycles. The company expects to sell $360$ units in May and $490$ units in June. Beginning and ending finished goods for May are expected to be $100$ and $65$ units, respectively. June$$s ending finished goods are expected to be $75$ units. Each unit requires $3$ wheels at a cost of $$6$ 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 $460$ units.

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