I need help finding the beginning inventory of direct materials. Please help me complete the rest of the problem.

Osborne Industries manufactures a popular interactive stuffed animal for children that requires three computer chips inside each toy. The company pays $1 for each computer chip. To help to guard against stockouts of the computer chip, Osborne Industries has a policy that states that the ending inventory of computer chips should be at least 30% of the following month's production needs. The production schedule for the first four months of the year is as follows: |(Click the icon to view the production schedule.) Requirement Prepare a direct materials budget for the first quarter that shows both the number of computer chips needed and the dollar amount of the purchases in the budget. i X Data Table Stuffed animals to be produced January 5,900 February 4,100 March 4,500 April 4,300 Print Done Prepare the direct materials budget by first calculating the total quantity needed, then complete the budget. Osborne Industries Direct Materials Budget For the Months of January through March March Quarter January 5,900 February 4,100 Units to be produced 4,500 14,500 3 3 3 3 Multiply by: Quantity of direct materials needed per unit Quantity needed for production 12,300 13,500 43,500 17,700 3,690 4,050 3,870 3,870 Plus: Desired ending inventory of direct materials Total quantity needed 21,390 16,350 17,370 47,370 3690 4050 Less: Beginning inventory of direct materials Quantity to purchase Multiply by: Cost per unit 12660 13320 1 1 12660 13320 Total cost of direct material purchases