The budget components for Blue Spruce Company for the quarter ended June $30$ appear below. Blue Spruce sells high performance coolers for $$120$ each. Budgeted sales and production for the next three months are:

$\backslash$table$[[,$Sales,Production$],[$April$,22,100$ units,$25,100$ units$],[$May$,49,900$ units,$45,600$ units$],[$June$,31,200$ units,$28,200$ units$]]$

Blue Spruce desires to have coolers on hand at the end of each month equal to $20$ percent of the following month's budgeted sales in units. On March $31,$ Blue Spruce had $4,420$ completed units on hand. Five pounds of plastic are required for each cooler. At the end of each month, Blue Spruce desires to have $10$ percent of the following month's production material needs on hand. At March $31,$ Blue Spruce had $12,550$ pounds of plastic on hand. The materials used in production cost $$0\mathrm{.}50$ per pound. The production of each cooler requires $0\mathrm{.}10$ hours of direct labor.

Determine the budgeted cost of direct materials purchases for the month of April.

Budgeted cost of direct materials purchases for April

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