Becker Bikes manufactures tricycles. The company expects to sell 370 units in May and 500 units in June. Beginning and ending finished goods for May are expected to be 105 and 70 units, respectively. Junes ending finished goods are expected to be 80 units. Each unit requires 3 wheels at a cost of $7 per wheel. Becker requires 20 percent of next months material production needs on hand each month. Julys production units are expected to be 470 units.

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