Current Attempt in Progress Whispering Winds, Inc. produces pellets for cornhole bags from plastic resin which it sells by the pound. Whispering Winds has estimated production and sales of pellets in pounds for the next 2 months as: May June 43,000 48,000 Estimated production Estimated sales 53.900 37,200 Each pound of pellets requires 0.20 pounds of resin. The cost of resin is $5.50 per pound. Whispering Winds wants to have 20% of the next month's direct materials requirements on hand at the end of each month Prepare a direct materials purchases budget for the month of May. (Enter negative amounts using either a negative sign preceding the number eg.-45 or porentheses es (45). Round pounds needed per unit and cost per pound to two decimal palces) WHISPERING WINDS, INC Direct Materials Purchases Budget Month of May Each pound of pellets requires 0.20 pounds of resin. The cost of resin is $5.50 per pound. Whispering Winds wants to have 20% of the next month's direct materials requirements on hand at the end of each month. Prepare a direct materials purchases budget for the month of May. (Enter negative amounts using either a negative sign preceding the number es. 45 or parentheses eg. (45). Round pounds needed per unit and cost per pound to two decimal palces.) WHISPERING WINDS, INC. Direct Materials Purchases Budget Month of May $ $