Becker Bikes manufactures tricycles. The company expects to sell 520 units in May and 650 units in June. Beginning and ending finished goods for May is expected to be 180 and 145 units, respectively. Junes ending finished goods is expected to be 155 units. Each unit requires 3 wheels at a cost of $22 per wheel. Becker requires 20 percent of next months material production needs on hand each month. Julys production units is expected to be 620 units.

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