Kasson Company has budgeted units to be produced for the

next five months as follows:

budgeted units to be produced

June $47,000$

July $36,000$

August $83,000$

September $61,000$

October $29,000$

Kasson Company used the following information in creating

its master budget for the year:

$1.$ Ending direct materials inventory for each month should be

equal to $125\%$ of the next month's production needs.

$2.$ Each unit produced requires $3$ pounds of direct materials.

$3.$ Direct materials are purchased for $$0\mathrm{.}80$ per pound.

Calculate the cost of direct materials budgeted to be

purchased in September.