DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Month Units Month Units January 10,430 March 5,130 February 8,210 Apr4,470 Each unit requires 3 pounds of raw materials costing $ 3 per pound. On December 31,2019, the ending raw materials inventory was 6,258 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