3. Raw materials budget ZIGBY MANUFACTURING Raw Materials Budget April, May, and June 2015 April May 21,320 Production budget (units) 18,600 0.50 0.50 Materials requirements per unit 10,660 Materials needed for production 9,300 6,120 Budgeted ending inventory 5,330 14,630 Total materials requirements (units) 16,780 4,650 Beginning inventory 5,330 9,980 Materials to be purchased S 20 Material price per unit Total cost of direct material purchases 199,600 June 24,480 0.50 12,240 5,900 18,140