Sunnyvale Motorcycles budgets to sell 440 units in March and 570 units in April. The company budgets to have 140 and 105 on March 1 and March 31. The company budgets to have 115 motorcycles in stock on April 30. Each unit requires 3 wheels at a cost of $14 per wheel. Sunnyvale requires 20% of next months material production needs on hand each month. The company budgets to produce 540 units in May. Sunnyvale Motorcycles direct materials purchases budget with respect to wheels for March and April.

what is the budget cost of wheels purchased for march and April