Sheffield Auto has developed the following production plan for its new auto part. January February March April Budgeted production (units) 10,000 9,000 13,000 14,000 Each unit contains 4 pounds of raw material. The desired raw materials ending inventory is 30% of the next month's production needs, plus an additional 300 pounds. December's ending inventory meets this requirement. Prepare the direct materials purchases budget for the first three months of the coming year. January 10000 4 40000 11100 February 9000 4 36000 March 13000 4 52000 Quarter 32000 4 128000