Darley Manufacturing is preparing its master budget for the first quarter of the upcoming year. The following data pertain to Darley Manufacturing's operations: EEB (Click the icon to view the data.) Read the requirements (Click the icon to view additional data.) For the Quarter Ended March 31 Month January February March Quarter 8,460 9,870 9,540 27,870 Units to be produced Multiply by: Quantity (pounds) of DM needed per unit Quantity (pounds) needed for production Plus: Desired ending inventory of DM Total quantity (pounds) needed Less: Beginning inventory of DM Quantity (pounds) to purchase Multiply by: Cost per pound Total cost of DM purchases Requirement 4. Prepare a cash payments budget for the direct material purchases from Requirement 3. (Round your answers to the nearest whole dollar.) 83,610 5,376 88,986 5,076 83,910 $ 2.00 2.00 2.00 2.00 167,820 25,380 5,922 31,302 5,076 26,226 29,610 5,724 35,334 5,922 29,412 28,620 5,376 33,996 5,724 28,272 52,452 $ 58,824 $ 56,544 $ Darley Manufacturing Cash Payments for Direct Materials Budget For the Quarter Ended March 31 Month January February March Quarter 20% of current month DM purchases 80% of last month's DM purchases Total cash payments Requirement 5. Prepare a cash payments budget for direct labor. 10,490 $ 43,000 53,490 S 11.765 $ 41,962 53,727 $ 11,309 $ 47,059 58,368 $ 33,564 132,021 165,585 Darley Manufacturing Cash Payments for Direct Labor Budget For the Quarter Ended March 31 Month January February March Quarter Total cost of direct labor