DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Month Units Month Units January 10,410 March 5,350 February 8,280 April 4,480 Each unit requires 5 pounds of raw materials costing $3 per pound. On December 31, 2019, the ending raw materials inventory was 10,410 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 $ A LA $