GOLDEN Corporation budgeted the following production for year 2021 as the following

Quarter	Budgeted production/units
First	45000
Second	38000
Third	34000
Fourth	48000

Each unit of product requires 5 pounds of direct material. The company's policy is to begin each quarter with an inventory of direct materials equal to 25% of that quarter's direct material requirements. The budgeted production of the first quarter of year 2022 is 50000 units.

Requirement: Prepare budgeted direct materials purchases for year 2021.