DeWitt Industries has adopted the following production budget for the first 4 months of 2017.

Month		Units		Month		Units
January		10,270		March		5,390
February		8,270		April		4,290

Each unit requires 3 pounds of raw materials costing $ 3 per pound. On December 31, 2016, the ending raw materials inventory was 9,320 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.