for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following: \begin{tabular}{lccccc} & \multicolumn{2}{c}{ Practice Balls } & & \multicolumn{2}{c}{ Match Balls } \\ \cline { 2 - 3 } \cline { 5 } & Units & Selling Price & & Units & Selling Price \\ \cline { 5 - 6 } January & 50,000 & $8.75 & & 7,000 & $16.00 \\ February & 58,000 & $8.75 & & 7,500 & $16.00 \\ March & 80,000 & $8.75 & & 13,000 & $16.00 \\ April & 100,000 & $8.75 & & 18,000 & $16.00 \end{tabular} Every practice ball requires 0.7 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue. FlashKick's policy is that 20 percent of the following month's production needs for raw materials be in ending inventory. Beginning inventory in January for all raw materials met this requirement. Required: Construct a direct materials purchases budget for each type of raw materials for the practice ball line for January and February of the coming year. If required, round your answers the nearest cent. Direct materials purchases budget for polyvinyl chloride panels: FlashKick Company Direct Materials Purchases Budget - Polyvinyl Chloride Panels For January and February Direct materials purchases budget for bladder and valve: Feectbsck T Check My Work The direct materials purchases budget is similar in format to the production budge materials. Purchases = Expected usage + Desired ending inventory of direct materi Direct materials purchases budget for glue