Becker Bikes manufactures tricycles. The company expects to sell 400 units in May and 530 units in June. Beginning and ending finished goods for May are expected to be 120 and 85 units, respectively. June's ending finished goods are expected to be 95 units. Each unit requires 3 wheels at a cost of $10 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 500 units. Compute Becker's direct materials purchases budget with respect to wheels for May and June