Karen Paul, Oriole & Mark Fabricators' purchasing manager, has just received the company's production budget for the first quarter.

		January		February		March		Quarter
Budgeted unit sales		20,000		28,000		30,000		78,000
+ Budgeted ending inventory		8,400		9,000		11,400		11,400
Total units required		28,400		37,000		41,400		89,400
- Beginning inventory		3,200		8,400		9,000		3,200
Budgeted production		25,200		28,600		32,400		86,200

Budgeted sales for April is 38,000 units and for May is 26,000 units. Each brick requires 6 pounds of clay, and Karen expects to pay $1.50 per pound of clay in the coming year. Company policy requires an ending direct materials inventory each month that will meet 10% of the following month's production needs. Company policy requires an ending finished goods inventory each month that will meet 30% of the following months sales volume. Karen expects to have 15,000 pounds of clay at a cost of $22,500 in inventory at the beginning of the year. Prepare Oriole & Mark's direct materials purchases budget for the first quarter. (Enter price per pound to 2 decimal places, e.g. 52.75.)

January February March Quarter 25200 28600 32400 86200 6 6 6 6 151200 171600 194400 517200 100 $ $ $ $ $ $ $