Shade Corporation expects to sell 500 sun shades in May and 370 in June. Each shade sells for $142. Shadees beginning and ending finished goods inventories for May are 65 and 55 shades, respectively. Ending finished goods inventory for June will be 70 shades.

Each shade requires a total of $50.00 in direct materials that includes 4 adjustable poles that cost $10.00 each. Shadee expects to have 120 in direct materials inventory on May 1, 90 poles in inventory on May 31, and 100 poles in inventory on June 30.

Required:

1. Prepare Shadees May and June purchases budget for the adjustable poles.