Shadee Corporation expects to sell 640 sun shades in May and 400 in June. Each shade sells for $132. Shadee's beginning and ending finished goods inventories for May are 60 and 40 shades, respectively. Ending finished goods inventory for June will be 65 shades. Each shade requires a total of $45.00 in direct materials that includes 4 adjustable poles that cost $10.00 each. Shadee expects to have 130 in direct materials inventory on May 1, 80 poles in inventory on May 31, and 120 poles in inventory on June 30. Required: Prepare Shadee's May and June purchases budget for the adjustable poles