$(12$ points$)$ A sales budget is given below for one of the products manufactured by the Locke Co$.$:

$\backslash$table$[[,\backslash$table$[[$Sales Budget$],[$in Units$]]],[$January$,30,000],[$February$,44,000],[$March$,88,000],[$April$,56,000],[$May$,32,000],[$June$,30,000]]$

The inventory of finished goods at the end of each month must equal $35\%$ of the next month's sales. On December $31,$ the finished goods inventory totaled $5,400$ units.

Each unit of product requires seven specialized electrical switches. The company has a policy of maintaining an ending inventory at the end of each month equal to $10\%$ of the next month's production needs. This requirement had been met on January $1$ of the current year. Each switch costs $$3\mathrm{.}50.$

Required:

Prepare a budget showing the cost of switches to be purchased each month for January, February, and March and in total for the quarter. $($Note: both a production budget and direct materials budget will need to be prepared.$)$