Swifty Industries has adopted the following production budget for the first 4 months of 2025 . Each unit requires 4 pounds of raw materials costing $6 per pound. On December 31,2024 , the ending raw materials inventory was 6.560 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 materiais purchases budget by month for the first quarter. SWIFTY INDUSTRIES Direct Materials Purchases Budget February March $ $ $