The direct material production standards for DeWitt Industries are: 2 pounds per unit @ $3 per pound Management desires to maintain an ending raw materials inventory equal to 20% of the direct materials required for the next quarter's production. The beginning raw materials inventory for January is expected to follow the 20% requirement. DeWitt has developed the following production budget for the first 3 months of 2020: Production Budget January February March Units to be Produced 10,000 8,000 5,000 The units to be produced in April 2020 are 4,000 units. Instructions Prepare a direct materials purchases budget for January, February, and March of 2020. DIRECT MATERIALS PURCHASES BUDGET January February March Total April