The following information is from the manufacturing budget and the budgeted financial statements of Fabor Fabrication:

Direct materials inventory, Jan. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 73,000

Direct materials inventory, Dec. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,000

Direct materials budgeted for use during the year . . . . . . . . . . . . . . . . . . . . . . . . . 264,000

Accounts payable to suppliers of materials, Jan. 1 . . . . . . . . . . . . . . . . . . . . . . . . 46,000

Accounts payable to suppliers of materials, Dec. 31 . . . . . . . . . . . . . . . . . . . . . . . 77,000

Compute the budgeted amounts for:

a. Purchases of direct materials during the year.

b. Cash payments during the year to suppliers of materials.