Moreno Industries has adopted the following production budget for the first 4 months of 2011.

	Month		Units		Month		Units
		January	10,000			March	5,000
		February	8,000			April	4,000

Each unit requires 3 pounds of raw materials costing $2 per pound. On December 31, 2010, the ending raw materials inventory was 9,000 pounds. Management wants to have a raw materials inventory at the end of the month equal to 30% of next month's production requirements.

Complete the direct materials purchases budget by month for the first quarter