DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Month Units January February Units 10,240 8,340 Month March April 5,150 4,130 Each unit requires 3 pounds of raw materials costing $2 per pound. On December 31, 2019, the ending raw materials inventory was 6,144 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