DeWitt Industries has adopted the following production budget for the first 4 months of 2020. Month Units Month Units January 10,380 March 5,440 8,400 April 4,300 February Each unit requires 3 pounds of raw materials costing $3 per pound. On December 31, 2019, the ending raw materials inventory was 6,228 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 February March January $ $ $ $