DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Month Units Month Units January February 10,410 March 5,350 8,280 April 4,480 Each unit requires 5 pounds of raw materials costing $3 per pound. On December 31, 2019, the ending r was 10,410 pounds. Management wants to have a raw materials inventory at the end of the month equal production requirements. Prepare a direct materials purchases budget by month for the first quarter.