Q.5 (5 Marks): CIO5 te Company manufactures and sells a single product. Each unit requires three feet of tubing Berry's budgeted production is as follows: December 15,000 units January 14,000 units February 15,000 units March 12,000 units April 13,000 units thly ending inventories to be equal to 20% of the following month's production needs. The Berry budgets monthly ending inventories to be equal te nning inventory meets this requirement. The tubing costs $0.80 per foot. Required: direct material purchases budget for tubing for the first quarter