Preston, Incorporated, manufactures wooden shelving units for collecting and sorting mail. The company expects to produce 290 units in July and 390 units in August. Each unit requires 13 feet of wood at a cost of $1.00 per foot. Preston wants to always have 310 feet of wood on hand in materials inventory. Compute Preston's direct materials purchases budget for July and August. Becker Bikes manufactures tricycles. The company expects to sell 360 units in May and 490 units in June. Beginning and ending finished goods for May are expected to be 100 and 65 units, respectively. June's ending finished goods are expected to be 75 units. Each unit requires 3 wheels at a cost of $6 per wheel. Becker requires 20 percent of next month's material production needs on hand each month. July's production units are expected to be 460 units. Compute Becker's direct materials purchases budget with respect to wheels for May and June. Becker Bikes manufactures tricycles. The company expects to sell 470 units in May and 600 units in June. Beginning and ending finished goods for May are expected to be 155 and 120 units, respectively. June's ending finished goods are expected to be 130 units. Each unit requires 1.5 direct labor hours and Becker's hourly labor rate is $84 per hour. Compute Becker's direct labor budget for May and June. Note: Do not round intermediate calculations