Becker Bikes manufactures tricycles. The company expects to sell 350 units in May and 480 units in June. Beginning and ending finished goods for May are expected to be 95 and 60 units, respectively. Junes ending finished goods are expected to be 70 units. Each unit requires 3 wheels at a cost of $5 per wheel. Becker requires 20 percent of next months material production needs on hand each month. Julys production units are expected to be 450 units.

Compute Beckers direct materials purchases budget with respect to wheels for May and June.