Soster makes and sells candles. Each candle uses pound of wax. Budgeted production of candles in units for the next five months is as follows: March 16,000 units, April 12,000 units, May 14,500 units, June 13,900 units, July 15,500 units. The company wants to maintain monthly ending inventories of wax equal to 30% of the following month's budgeted production needs. There were 1,800 pounds of wax on hand on March 31 and 1,000 pounds at March 1. The cost of wax is $0.80 per pound. Soster pays 40% of merchandise purchases in the month purchased and 60% 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.