The ivy inc .makes and sells buckets. Each bucket uses pounds of plastic. Budgeted production of buckets in units for the next three months is as follows:

Budgeted production APRIL 21,000 MAY 22,000 JINE 24,000

The company wants to maintain monthly ending inventories of plastic equal to 25% of the next following months budgeted production needs . The cost of plastic is $2.20 per pound.

Prepare a direct material purchases budget for the month of May.