Direct Materials Purchases Budget Smart Strike Company manufactures and sells soccer balls for teams of children in elementary and high school. Smart Strike's best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, Smart Strike expects to sell the following: Practice Balls Match Balls Units Selling Price Units Selling Price January 42,000 $8.50 6,600 $16.90 February 63,000 $8.50 7,500 $16.90 March 88,000 April 115,000 $8.50 $8.50 12,000 $16.90 17,500 $16.90 Smart Strike requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 8,400 practice soccer balls and 1,320 match soccer balls. Every practice ball requires 0.6 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue. Smart Strike's policy is that 20 percent of the following month's production needs for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement. Required: Construct a direct materials purchases budget for each type of raw materials for the practice ball line for January and February of the coming year. If required, round your answers to the nearest cent. Expected Sales + Desired Ending Inventory - Beginning Inventory. HINT: Units Produced = Direct materials purchases budget for polyvinyl chloride panels: