Becker Bikes manufactures tricycles. The company expects to sell 420 units in May and 550 units in June. Beginning and ending finished goods for May are expected to be 130 and 95 units, respectively. June's ending finished goods are expected to be 105 units. Each unit requires 3 wheels at a cost of $12 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 520 units. Compute Becker's direct materials purchases budget with respect to wheels for May and June