Shadee Corporation expects to sell $500$ sun shades in May and $400$ in June. Each shade sells for $$138.$ Shadee$$s beginning and ending finished goods inventories for May are $80$ and $60$ shades, respectively. Ending finished goods inventory for June will be $65$ shades.

Each shade requires a total of $$45\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$10\mathrm{.}00$ each. Shadee expects to have $120$ in direct materials inventory on May $1,80$ poles in inventory on May $31,$ and $110$ poles in inventory on June $30.$

Required:

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