Q Company anticipates production for its second quarter to be 19,000 units in April, 24,800 units in May, and 33,000 units in June. Each unit of finished product requires four pounds of raw materials. Q Company maintains raw materials inventories equal to 25 percent of the following months pounds needed for production. The April 1 inventories are in line with Q Companys inventory policy. The anticipated cost per pound in April is $7 while the anticipated cost per pound in May is $6.50. Prepare a Direct Materials Purchases Budget with columns for April and May only.