shKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKick's best-selling lines are the practice ball line (durable soccer mlis for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following: Practice Balls Match Balls Units Selling Price Units Selling Price January 42,000 $8,75 6,300 $17.10 February 60,000 $8.75 8,400 517.10 March 88,000 $8.75 12,500 $17.10 4 April 100,000 $8.75 16,000 $17,10 FlashKick requires ending inventory of product to equal 20 percent of the next month's unit sales. Beginning inventory in January was 8,400 practice soccer balls and 1,260 match soccer balls Every practice ball requires 0.5 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue. Bashkick's policy is that 20 percent of the following month's production needs for raw materials be in ending inventory. Beginning eventory in January for all raw materials met the requirement Required Construct a direct matenats purchases trudget for each type of raw matenals for the practice ball line for January and February of the coming year. If oequired, round your answers to the nearest cent Direct matenas purchases budget for polyvinyl chloride panels FlashKick Company Direct Materials Purchases Budget Polyvinyl