Cullumber Manufacturing Company produces and sells garden tools. The company has developed the following production plan for its new electric trimmer. Each unit requires three feet of metal tubing. The company wishes to have ending inventory of metal tubing equal to 120% of its next month's production needs, plus an additional 100 feet. January's beginning inventory meets this requirement. Cullumber's standard cost per foot is $2.70. Prepare the 1st quarter direct materials purchases budget for metal tubing. (Round Standard material per unit to 0 decimal place, e.g. 5,275 and Standard price per foot answers to 2 decimal places, e.g. 52.75.) CullumberManufacturing Company Direct Materials Purchases Budget - Metal Tubing 1st Quarter CullumberManufacturing Company Direct Materials Purchases Budget - Metal Tubing 1st Quarter