D&J Furniture, a retail store, has an average gross profit ratio of $48\%.$ The sales forecast for the next four months follows:

March $ $254,000$

April $217,000$

May $324,000$

June $424,000$

Management's inventory policy is to have ending inventory equal to $320\%$ of the cost of sales for the subsequent month, although it is estimated that the cost of inventory at February $28$ will be $$423,000.$

Required:

Calculate the purchases budget, in dollars, for the months of March and April.