DeWitt Industries has adopted the following production budget for the first 4 months of 2020.

Month		Units		Month		Units
January		10,440		March		5,190
February		8,240		April		4,120

Each unit requires 3 pounds of raw materials costing $2 per pound. On December 31, 2019, the ending raw materials inventory was 6,264 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.