Tweety Ltd has budgeted to produce the following units during the third quarter of 2023:

July                  3 680

August             4 450

September        4 170

Two litres of direct material at N$ 6.25 per litre are required for each unit of finished product.  Ending direct material inventory is expected to be 70% of the following month’s production requirements.   Material required during any month will be purchased during the previous month.

The cost of direct material to be purchased in July amounts to: