The following data and estimates are available for AGT Ltd for June, July and August:

	June	July	August
Sales	$45,000	$50,000	$60,000
Wages	$12,000	$13,000	$14,500
Overheads	$8,500	$9,500	$9,000

The following information is available regarding direct materials:

	June	July	August	September
Opening stock	$5,000	$3,500	$6,000	$4,000
Material usage	$8,000	$9,000	$10,000

Notes:

1. 10% of sales are for cash, the balance is received the following month. The amount received in June for May's sales is $29,500.

2. Wages are paid in the month they are incurred.

3. Overheads include $1,500 per month for depreciation. Overheads are settled in the month following. May's overheads amounted to $6500.

4. Purchases of direct materials are paid for in the month purchased.

5. The opening cash balance in June is $11,750.

6. A tax bill of $25,000 is to be paid in July.

Requirements:

a. the Direct Materials Purchases budget for the months June, July and August.

b. cash budget for June, July and August.