Wildhorse Enterprises is a portable hot tub manufacturer. The company produces both 2 -person and 4 -person hot tubs, Kevin Hall, the company's sales manager, prepared the following sales forecast for 2021. The forecasted sales prices include a 5 percent increase in the 2-person spa price and a 10 percent increase in the 4 -person spa price, to cover anticipated increases in raw materials prices Each 2-person spa requires a pump motor, which Wildhorse purchases for $150. On December 31,2020 , Wildhorse had 400 pump motors in inventory. Damage during the installation process results in a standard quantity of 1.20 motors per spa. Because of recent delivery problems, Wildhorse wants to maintain an ending inventory equal to 50 percent of the following quarter's production needs. Since the supplier has assured Wildhorse that the delivery issues will be resolved by the end of December. Wildhorse wants only 300 motors in inventory on December 31,2021. Prepare the purchases budget for motors for 2021. (Round Standard pump motors per spa into 1 decimal place, es. 12.2.)