Carla Vista Industries has adopted the following production budget for the first 4 months of 2022. Month Units Month Units January February 11.800 March 5.900 9,440 April 4,720 Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31, 2021, the ending raw materials inventory was 4,720 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. CARLA VISTA INDUSTRIES Direct Materials Purchases Budget January February CARLA VISTA INDUSTRIES Direct Materials Purchases Budget January S February $ CARLA VISTA INDUSTRIES Direct Materials Purchases Budget January $ February March S $ $ S