The purchase prices of nubber end steel are $2.9 and $3.8 per pound, respectively. The desired ending inventories of rubber and steel beits are 38 , oo0 and 3.000 pounds, ressectively. The estimated beginning inventories for rubber and steel beks are 44,000 and 6.000 pounds, respectively. Prepare a direct matenais purchases budget for 5 afety Grip Company for the year ended December 31,2019