Sunland Industries has adopted the following production budget for the first 4 months of 2022 . Each unit requires 2 pounds of raw materials costing $3 per pound, On December 31,2021 , the ending raw materials inventory was 3,760 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements. Prepare a direct materials purchases budget by month for the first Garter. Direct Materials Purchases Budget January February Direct Materials Purchases Budget