The Hands Corporation manufactures gloves. The budgeted units to be produced and sold are below

	Expected Production	Expected sales
June	3,000 gloves	4,000 gloves
July	2,000 gloves	3,500 gloves

Three metres of wool raw materials are needed to produce each unit of finished product. The company's policy to maintain wool at the end of each month equal to 25% of the next month's production needs and to maintain a finished goods inventory at the end of each month equal to 30% of next month's anticipated production needs. The cost of wool is $0.50 a metre. 2,250 metres of wool were on hand, on May 31. Prepare a direct material purchases budget for June