Question Five: (26 marks) A. (XYZ) Company manufactures and sells a single product. Each unit requires three feet of tubing. (XYZ) 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 (XYZ) budgets monthly ending inventories to be equal to 20% of the following month's production needs. The January beginning inventory meets this requirement. The tubing costs $0.80 per foot. Required: (10 marks) Prepare the direct material purchases budget for tubing for the first quarter