Swifty Auto has developed the following production plan for its new auto part. Each unit contains 4 pounds of raw material. The desired raw materials ending inventory is 30% of the next month's production needs, plus an additional 200 pounds. December's ending inventory meets this requirement. Prepare the direct materials purchases budget for the first three months of the coming year. Swifty Auto has developed the following production plan for its new auto part. Each unit contains 4 pounds of raw material. The desired raw materials ending inventory is 30% of the next month's production needs, plus an additional 200 pounds. December's ending inventory meets this requirement. Prepare the direct materials purchases budget for the first three months of the coming year