D&J Furniture, a retail store, has an average gross profit ratio of 45%. The sales forecast for the next four months follows: March $ 256,000 April 222,000 May 303,000 June 422,000 Management's inventory policy is to have ending inventory equal to 340% of the cost of sales for the subsequent month, although it is estimated that the cost of inventory at February 28 will be $402,000. Required: Calculate the purchases budget, in dollars, for the months of March and April.