Becker Bikes manufactures tricycles. The company expects to sell 440 units in May and 570 units in June. Beginning and ending finished goods for May are expected to be 140 and 105 units, respectively. June's ending finished goods are expected to be 115 units. Each unit requires 3 wheels at a cost of $14 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 540 units Compute Becker's direct materials purchases budget with respect to wheels for May and June