Shadee Corporation expects to sell 560 sun shades in May and 370 in June. Each shade sells for $169. Shadee's beginning and ending finished goods inventories for May are 70 and 45 shades, respectively. Ending finished goods inventory for June will be 50 shades. Each shade requires a total of $65.00 in direct materials that includes 4 adjustable poles that cost $5.00 each. Shadee expects to have 120 in direct materials inventory on May 1,90 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