Swifty Industries has adopted the following production budget for the first 4 months of 2022. Month Units Month Units January 8,200 March 4,100 February 6,560 April 3,280 Each unit requires 4 pounds of raw materials costing $6 per pound. On December 31, 2021, 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 materials purchases budget by month for the first quarter. January February > > : > +A +A +A $ +A +A +A March +A $ +A