Shanahan Corporation produces three types of videocassettes: VHS, S-VHS, and 8 millimeter. Shanahan purchases tape for the videocassettes from a firm in Mexico and purchases the cases from another supplier in Brazil. The following materials are required for production.

\begin{tabular}{|c|c|c|c|}

\hline & VHS & S-VHS & $8 \mathrm{MM}$ \\

\hline Tape. & $\$ 1.75$ & $\$ 2.30$ & $\$ 3.05$ \\

\hline Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 2.50 & 2.50 & 2.00 \\

\hline

\end{tabular}

Beginning inventory for Shanahan Corporation is $5,000,7,000$, and 3,500 tapes for VHS, S-VHS, and 8 MM, respectively. Management wants to have 5,000 VHS and 8 MM tapes and 2,500 S-VHS tapes in ending inventory. Projected sales for the first half of 2000 are 40,000 VHS tapes, 14,000 S-VHS tapes, and $21,0008 \mathrm{MM}$ tapes.

Prepare a direct materials budget for the first half of 2000 .