Bramble Auto has developed the following production plan for its new auto part.

Each unit contains $4$ pounds of raw material. The desired raw materials ending inventory is $40\%$ of the next month's production needs,

plus an additional $200$ pounds. December's ending inventory meets this requirement.

Prepare the direct materials purchases budget for the first three months of the coming year. Please include the quarter for the last row. I could not include the whole problem in the photo.