Dallas Industries has adopted the following production budget for the first 4 months of 2014.

Month		Units		Month		Units
January		10,320		March		5,170
February		8,380		April		4,200

Each unit requires 5 pounds of raw materials costing $3 per pound. On December 31, 2013, the ending raw materials inventory was 9,220 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.

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