DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Each unit requires 5 pounds of raw materials costing $3 per pecind. On December 31,2019. the ending raw materials inventory was 10.160 poundk. 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