Shadee Corporation expects to sell 590 sun shades in May and 310 in June. Each shade sells for $154. Shadees beginning and ending finished goods inventories for May are 70 and 55 shades, respectively. Ending finished goods inventory for June will be 50 shades. Each shade requires a total of $60.00 in direct materials that includes 4 adjustable poles that cost $5.00 each. Shadee expects to have 130 in direct materials inventory on May 1, 80 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.