Soster makes and sells candles. Each candle uses 0.6 kilograms of wax. Budgeted production of candles in units for the next five months is as follows:

	March	April	May	June	July
Budgeted Production	20,000	17,000	18,000	15,000	16,000

The company wants to maintain monthly ending inventories of wax equal to 25% of the following month's budgeted production needs. There were 1,300 kilograms of wax on hand on March 31 and 900 kilograms at March 1. The cost of wax is $0.75 per kilogram. Soster pays 45% of merchandise purchases in the month purchased and 55% in the following month.

Instructions:

a. Prepare a direct materials purchases budget for the April.

b. Determine how much cash will be paid for purchases during April?