Sheridan Industries has adopted the following production budget for the first $4$ months of $2025.$

$\backslash$table$[[$Month$,$Units,Month,Units$],[$January$,8,800,$March,$4,400],[$February$,7,040,$April,$3,520]]$

Each unit requires $2$ pounds of raw materials costing $$3$ per pound. On December $31,2024,$ the ending raw materials inventory was $3,520$ pounds. Management wants to have a raw materials inventory at the end of the month equal to $20\%$ of next month's production requirements.

Prepare a direct materials purchases budget by month for the first quarter.