Month Units Month Units January 8,200 March 4,100 February 6,560 April 3,280 Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31, 2021, the ending raw materials inventory was 3,280 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements. Prepare a direct materials purchases budget by month for the first quarter. CRANE INDUSTRIES Direct Materials Purchases Budget January $ February eTextbook and Media January February March $ $ $ $