Blossom Industries has adopted the following production budget for the first 4 months of 2022. Month Units Month Units January 10.200 March 5,100 February 8,160 April 4,080 Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31, 2021, the ending raw materials inventory was 4,080 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements Prepare a direct materials purchases budget by month for the first quarter. BLOSSOM INDUSTRIES Direct Materials Purchases Budget January February January February March SA $ $ I > $ $ $ $