Paucek Limited makes and sells a product called Elinor. One Elinor requires 11.4 kilograms of the raw material Matilda Matrix. Budgeted production of Elinor for the next five months is as follows: Paucek Limited wants to maintain monthly ending inventories of Matilda equal to 22% of the following month's production needs. On July 31 , this requirement was not met since only 12,500 kilograms of Matilda were on hand. The cost of Matilda is $32 per kilogram. The company wants to prepare Direct Materials Purchase Budget for the next five months