Sandhill Products Company manufactures and sells a single product. Each unit requires three feet of tubing. Sandhill's budgeted production is as follows: December 15,500 units January 13,000 units February March 15,500 units 11.000 units 12,000 units April Sandhill budgets monthly ending inventories to be equal to 10% of the following month's production needs. The January beginning Inventory meets this requirement. The tubing costs $0.70 per foot Prepare the direct material purchases budget for tubing for the first quarter. (Round Standard material per unit to O decimal place, 2.3.5,275 and Standard price per foot answers to 2 decimal places, e s. 52.75.) SandhillProducts Company Direct Materials Purchases Budget February January March $ $