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Shadee Corporation expects to sell $600$ sun shades in May and $440$ in June. Each shade sells for $$136.$ Shadee$$s beginning and ending finished goods inventories for May are $90$ and $55$ shades, respectively. Ending finished goods inventory for June will be $60$ shades.

Each shade requires a total of $$50\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$5\mathrm{.}00$ each. Shadee expects to have $120$ in direct materials inventory on May $1,80$ poles in inventory on May $31,$ and $100$ poles in inventory on June $30.$

Required:

Prepare Shadee$$s May and June purchases budget for the adjustable poles.