Roehler Industrial has estimated that production for the next five quarters will be:

Finished units of production require 8 pounds of raw material per unit. The raw material cost is $6 per pound. There is $288,000 of raw material on hand at the beginning of the first quarter, 2014. Roehler desires to have 15 percent of next quarter's material requirements on hand at the end of each quarter. Prepare quarterly direct materials purchases budgets for Roehler Industrial for 2014.

Production Information
1st quarter, 2014		40,000 units
2nd quarter, 2014		36,000 units
3rd quarter, 2014		43,000 units
4th quarter, 2014		34,000 units
1st quarter, 2015		41,000 units