Sunnyvale Motorcycles budgets to sell 420 units in March and 550 units in April. The company budgets to have 130 and 95 on March 1 and March 31. The company budgets to have 105 motorcycles in stock on April 30. Each unit requires 3 wheels at a cost of $12 per wheel. Sunnyvale requires 20% of next month's material production needs on hand each month. The company budgets to produce 520 units in May. Sunnyvale Motorcycles' direct materials purchases budget with respect to wheels for March and April. March April Budgeted cost of wheels purchased