Exercise 5-13 Waterway Auto has developed the following production plan for its new auto part. January February March April Budgeted production (units) 11,600 8,600 9,960 14,940 Each unit contains 3 pounds of raw material. The desired raw materials ending inventory is 132% of the next month's production needs, plus an additional 504 pounds. January's beginning inventory requirements equal 132% of the current month's production needs, plus an additional 504 pounds. Prepare the direct materials purchases budget for the first three months of the coming year. (Round answers to 0 decimal places, e.g 5,275. January February March Quarter