Sunnyvale Motorcycles budgets to sell 490 units in March and 620 units in April. The company budgets to have 165 and 130 on March 1 and March 31. The company budgets to have 140 motorcycles in stock on April 30. Each unit requires 3 wheels at a cost of $19 per wheel. Sunnyvale requires 20% of next month's material production needs on hand each month. The company budgets to produce 590 units in May Sunnyvale Motorcycles' direct materials purchases budget with respect to wheels for March and April, March April Budgeted cost of wheels purchased