FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKick's best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following: Practice Balls Match Balls Units Selling Price Units Selling Price January 47,000 $8.75 6,500 $16.50 February 59,000 $8.75 8,300 $16.50 March 87,000 $8.75 13,500 $16.50 April 115,000 $8.75 16,500 $16.50 FlashKick requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 9,400 practice soccer balls and 1,300 match soccer balls. Every practice ball requires 0.5 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 2 ounces of glue. Flash Kick's policy is that 20 percent of the following month's production needs for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement. Required: Construct a direct materials purchases budget for each type of raw materials for the practice ball line for January and February of the coming year. If required, round your answers to the nearest cent. Direct materials purchases budget for polyvinyl chloride panels: FlashKick Company Direct Materials Purchases Budget - Polyvinyl Chloride Panels For January and February Polyvinyl chloride panels: January February Units produced Direct materials for production Total needed Direct materials purchases Direct materials purchases budget for bladder and valve: FlashKick Company Direct Materials Purchases Budget - Bladder and Valve For January and February Bladder and valve: January February Units produced Direct materials for production Total needed Bladder and valve: January February Units produced Direct materials for production Total needed Direct materials purchases Direct materials purchases budget for glue: Flash Kick Company Direct Materials Purchases Budget - Glue For January and February Glue: January February Units produced Direct materials for production Accounting numeric field Total needed Direct materials purchases