The budget components for Sheffield Company for the quarter ended June 30 appear below. Sheffield sells high performance coolers for $120 each, Budgeted sales and production for the next three months are: Sheffield desires to have coolers on hand at the end of each month equal to 30 percent of the following month's budgeted sales in units. On March 31, Sheffield had 6,090 completed units on hand. Five' pounds of plastic are required for each cooler. At the end of each month, Sheffield desires to have 10 percent of the following month's production material needs on hand. At March 31. Sheffield had 13.250 pounds of plastic on hand. The materials used in production cost $0.50 per pound. The production of each cooler requires 0.10 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