Shadee Corporation expects to sell 570 sun shades in May and 330 in June. Each shade sells for $147. Shadees beginning and ending finished goods inventories for May are 85 and 45 shades, respectively. Ending finished goods inventory for June will be 60 shades. E8-6 (Algo) Preparing Direct Materials Purchases Budget [LO 8-3c, e] Each shade requires a total of $55.00 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 Shadees May and June purchases budget for the adjustable poles.