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		109,000
Direct material usage budgeted for the year		190,000
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.