Bling Inc. production budget for Product X for the year ended December $31,2025,$ was prepared based on the following information:Expected sales for the year $2025$ is $640,000$ units. The Product X inventory on hand on December $31,2024$ was $98,000$ units and $80,000$ units were expected on December $31,2025.$ Expected production for $2025$ was $622,000$ units.In Bling's production operations, Materials A$,$ and B are required to make Product X$.$The quantities of direct materials, expected to be used, for each unit of product are as follows:Product XMaterial A$\mathrm{.}50$ pound per unitMaterial B$1\mathrm{.}00$ pound per unitThe prices of direct materials are as follows:Material A$$0\mathrm{.}60$ per poundMaterial B$$1\mathrm{.}70$ per poundDesired beginning and ending inventories for each material will be based on the quantity needed for desired finished units of Product X in beginning and ending inventories above.Prepare a direct materials purchases budget in good form for Product X $-$Material B for the year ended December $31,2025.$Bling Inc.DM Purchases Budget for Product X$-$Material BFor the year ending December $31,2025$