Lisa Chris, Sheffield & Daniel Fabricators' purchasing manager, has just received the company's production budget for the first quarter.

$\backslash$table$[[,$January,February,March,Quarter$],[$Budgeted unit sales,$23,000,28,000,31,000,82,000],[+$ Budgeted ending inventory,$8,400,9,300,11,100,11,100],[$Total units required,$31,400,37,300,42,100,93,100],[-$ Beginning inventory,$3,400,8,400,9,300,3,400],[$Budgeted production,$28,000,28,900,32,800,89,700]]$

Budgeted sales for April is $37,000$ units and for May is $26,000$ units.

Each brick requires $6$ pounds of clay, and Lisa expects to pay. $$1\mathrm{.}50$ per pound of clay in the coming year. Company policy requires an ending direct materials inventory each month that will meet $10\%$ of the following month's production needs. Company policy requires an ending finished goods inventory each month that will meet $30\%$ of the following month's sales volume. Lisa expects to have $15,000$ pounds of clay at a cost of $$22,500$ in inventory at the beginning of the year.

Prepare Sheffield & Daniel's direct materials purchases budget for the first quarter. $($Enter price per pound to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$