DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Month Units Month Units 10,340 March 5,440 February 8,480 April 4230 Each unit requires 3 pounds of raw materials costing $4 per pound On December 31, 2019, the ending raw materials imventory was 6,204 pounds Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements Prepare a direct materials purchases budget by month for the first quarter DEWITT INDUSTRIES Direct Materials Purchases Budget January February March $