Vaughn Auto has developed the following production plan for its new auto part. Budgeted production (units) January 10,000 February 7.000 March 13,000 April 17,000 Each unit contains 4 pounds of raw material. The desired raw materials ending inventory is 40% of the next month's production needs, plus an additional 100 pounds. December's ending inventory meets this requirement Prepare the direct materials purchases budget for the first three months of the coming year. January February March