eWitt Industries has adopted the following production budget for the first 4 months of 2020.

Month		Units		Month		Units
January		10,130		March		5,250
February		8,110		April		4,260

Each unit requires 5 pounds of raw materials costing $4 per pound. On December 31, 2019, the ending raw materials inventory was 10,130 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next months production requirements. Prepare a direct materials purchases budget by month for the first quarter.