SipacoreIndustrial has estimated that production for the next five quarters will be:

Production Information

1st quarter, 2020 41,400units

2nd quarter, 2020 37,600units

3rd quarter, 2020 45,200units

4th quarter, 2020 35,200units

1st quarter, 2021 43,000units

Finished units of production require6pounds of raw material per unit. The raw material cost is $7per pound. There is $260,820of raw material on hand at the beginning of the first quarter, 2020.Sipacoredesires to have15percent of next quarter's material requirements on hand at the end of each quarter.

Prepare quarterly direct materials purchases budgets forSipacoreIndustrial for 2020.