Springer, Inc. produces rulers from plastic resin. On March 1, there are 5,000 completed rulers and 5,200 kilograms of resin on hand. Flyer has estimated production and sales of rulers in units for the next 4 months as:

	March	April	May	June
Estimated production	26,000	22,000	30,000	32,000
Estimated sales	25,000	21,000	33,000	24,000

Each ruler requires 0.25 kilograms of resin. The cost of resin is $4.40 per kilogram. Flyer wants to have 20% of the next months material requirements on hand at the end of each month. Prepare a direct materials purchases budget for May.