Whispering Winds, Inc. makes and sells serving trays. Each tray uses 1/2 pound of plastic. Budgeted production of trays in units for the next three months is as follows: April May June Budgeted production 20,600 23,000 24.200 The company wants to maintain monthly ending inventories of plastic equal to 30% of the following month's budgeted production needs. The cost of plastic is $3 per pound, Prepare a direct materials purchases budget for the month of May. (Round pounds of plastic needed for each bucket to 1 decimal place and cost per pound to two decimal places)