Sienna Products, Inc., has developed a small digital clock. Each clock requires five small batteries that cost $$6$ each and aie purchased from an overseas supplier. Mini Products has prepared a production budget for the clock by quarters for Year $3$ and for the first quarter of Year $4,$ as shown below:

The battery used in production of the clock is sometimes hard to get, so it is necessary to carry large inventories as a precaution against stockouts. For this reason, the inventory of batteries at the end of a quarter must equal $25\%$ of the following quarter's production needs.

A total of $50,000$ batteries will be on hand to start the first quarter of Year $3.$

Required:

Prepare a direct materials budget for batteries, by quarter and in total, for Year $3.$ At the bottom of your budget, show the dollar amount of purchases for each quarter and for the year in total.