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

Direct materials inventory, January 1 $ 68,000

Direct materials inventory, December 31 143,000

Direct materials budgeted for use during the year 220,000

Accounts payable to suppliers of materials, January 1 50,000

Accounts payable to suppliers of materials, December 31 79,000

a. Compute the budgeted amount for purchases of direct materials during the year.

b. Compute the budgeted amount for cash payments during the year to suppliers of materials.