The U-Z door company manufactures garage door units. The units include hingers, door panels, and other hardware. Prepare a direct materials purchases budget for the first quarter of the year based on budgeted production of 16,000 garage door units. Sandee Morton, the controller, has provided the information that follows. Hinges 4 sets per door $11.00 per set Door panels 4 panel per door $27.00 per panel other hardware 1 lock per door $31.00 per lock 1 handle per door $22.50 per handle 2 roller tracks per door $16.00 per set of 2 roller tracks 8 rollers per door $ 4.00 per roller Assume no beginning or ending quantities of direct materials inverntory