Vaughn Industries has adopted the following production budget for the rst 4 months of 2025. Month Units Month Units January 9,800 March 4,900 February 7,840 April 3,920 Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31, 2024, the ending raw materials inventory was 3,920 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month's production requirements. Prepare a direct materials purchases budget by month for the rst quarter. \ftA tA MarchDirect Labor Time Per Unit Total Materials Required Total Direct Labor Cost Total Pounds Needed for Production Total Cost of Direct Materials Purchases Direct Materials Purchases Total Required Direct Labor Hours Direct Labor Cost Per Hour Desired Ending Direct Materials (Pounds) Beginning Direct Materials (Pounds) Direct Materials Per Unit Cost Per Pound Units to be Produced