Rouse Manufacturing produces self$-$watering planters for use in upscale retail establishments. Sales projections for the first five months of the upcoming year show the estimated unit sales of the planters $e$ month to be as follows

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Inventory at the start of the year was $900$ planters. The desired inventory of planters at the end of each month should be equal to $25\%$ of the following month's budgeted sales. Each planter requires two p polypropylene $($a type of plastic$).$ The company wants to have $10\%$ of the polypropylene required for next month's production on hand at the end of each month $.$ The polypropylene costs $$0\mathrm{.}20$ per pound

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For the Months of January through March

$\backslash$table$[[,$January,February,March,Quarter$],[$Units to be produced,$3,525,3,250,3,500,10,275],[$Multiply by Quantity of direct materials needed per unit,$2,2,2,],[$Quantity needed for production,$7,050,6,500,7,000,20,550],[$Desired ending inventory of direct materials,$650,700,950,950],[$Total quantity needed,$7,700,7,200,7,950,21,500],[$Beginning inventory of direct materials,,,,$],[$Quantity to purchase$],[$Multiply by Cost per pound,,,,$],[$Total cost of direct material purchases,,,$=,$