Cars and More specializes in specialty toy cars. Peak sales of their product occure in March of every year. The company has estimated the following sales for the first four months of the year: The company sells the toy cars for $30 per car. Each car requires 2 meters of plastic and the cost per meter is $2.00. The company wants to ensure that it always has enough plastic on hand, so it indicated that it wants ending inventory to be 10% the following month's production needs. The company had 1,080 meters on hand at January 1 st. Prepare a direct materials budget for the first quarter of the year