DeWitt Industries has adopted the following production budget for the first 4 months of 2020 Each unit requires 3 pounds of raw materials costing $2 per pound. On December 31,2019 , the ending raw materials irventory was 6.090 pounds. Management wants to have a raw materials imventory at the end of the month equal to 20 Bs of next month's production requirements. Prepare a direct materials purchases budget by month for the first quarter: March