E9-5 DeWitt Industries has adopted the following production budget for the first 4 months of 2017. Month January February Units 10,000 8,000 Month March April Units 5,000 4,000 Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31, 2016, the ending raw materials inventory was 4,000 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements. Instructions Prepare a direct materials purchases budget by month for the finet