Crane Industries has adopted the following production budget for the first $4$ months of $2022.$MonthUnitsMonthUnitsJanuary$8,000$March$4,000$February$6,400$ April$3,200$Each unit requires $2$ pounds of raw materials costing $$3$ per pound. On December $31,2021,$ the ending raw materials inventory was $3,200$ 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.