Sheridan industries has adopted the following production budget for the first 4 months of 2022 . Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31,2021 , the ending raw materials iriventory was 3,520 pounds, Management wants to have a raw materials inventary at the end of the month equal to 2006 of next month's production requirements. Prepare a direct materials parchases budiget by month for the first quarter