The following information is from the manufacturing budget and the budgeted financial statements of Schenck Development Partners:

Direct materials inventory, January 1	$ 68,000
Direct materials inventory, December 31	144,000
Direct material usage budgeted for the year	390,000
Accounts payable to suppliers of materials, January 1	50,000
Accounts payable to suppliers of materials, December 31	79,000

Required:

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

Compute the budgeted amount for cash payments during the year to suppliers of material