DeWitt Industries has adopted the following production budget for the first 4 months of 2017 Units Month Units Month January February 10,150 March 5,410 4,320 8,380 April Each unit requires 3 pounds of raw materials costing $2 per pound. On December 31, 2016, the ending raw materials inventory was 9,460 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