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

Lana Gonzales owns a business that assembles ceiling fan units. Each fan requires one motor system and four blades. Motors cost $40 each, and blades are $3.50 each. Lana is able to reliably obtain motors as needed, and does not maintain them in inventory. However, blades are stocked in inventory sufficient to produce 30% of the following month's expected production. Planned production is as follows:

January 10,000

February 12,000

March 15,000

April 11,000

In accordance with the stocking plan, January's beginning inventory included 12,000 blades.