Production for Kitchen Utensils for January, February, and March is 30,000 units, 40,000 units, and 35,000 units, respectively. Each unit of Kitchen Utensils requires three kilograms of material at $5 per kilogram. There should be sufficient material on hand at the end of each month for 40% of the material needs for the next month. There was 40,000 kilograms of material on hand January 1.

Prepare a raw materials purchases budget (units and cost) including totals for January, February, and the total for the two months.