Prepare a direct materials purchasing plan for January, February, and March, based on the following facts.

Global GPS Systems assembles its GPS systems with the following costs. Each GPS requires one computer system and four bateries. Computer Systems cost $$150$ each, and batteries are $$3\mathrm{.}75$ each. Global is able to reliably obtain computers as needed, and does not maintain them in inventory. However, bateries are stocked in inventory sufficient to produce $15\%$ of the following month$$s expected production. Planned production is as follows:

January $24,000$ February $39,750$ March $23,850$ April $25,000$

In accordance with the stocking plan, January$$s beginning inventory included $20,000$ batteries.

Scheduled production January February March

Raw materials needed:

Motors $(1$ per unit$)$ Estimated cost per motor

Total estimated motor cost

Batteries $(4$ per unit$)$

Plus: Target ending raw material$*$ Batteries needed

Less: Target beginning raw material Fan battery purchases

Estimated cost per battery

Total estimated motor battery

Total estimated costs $($motors $+$ batteries$)$