flint, inc. produces pellets for cornhole bags from plastic resin which it sells by the pound. flint has estimated production and sales of pellets in pounds for the next 2 months as: may june estimated production 43,000 48,500 estimated sales 50,300 37,600 each pound of pellets requires 0.20 pounds of resin. the cost of resin is $4.00 per pound. flint wants to have 20% of the next month's direct materials requirements on hand at the end of each month. prepare a direct materials purchases budget for the month of may. (enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). round pounds needed per unit and cost per pound to two decimal palces.)