Acmon manufactures plastic garbage cans. Planned production in units for the second quarter of the upcoming year are as follows:

Production budget:

April $40,000$

May $85,000$

June $90,000$

Each garbage can takes $2$ pounds of plastic. The firm has a policy that it will maintain ending materials inventories each month equal to $10\%$ of the following month$$s needs for plastic. Inventory of plastic on April $30$ was $15,900$ pounds. Plastic is purchased at a cost of $$3\mathrm{.}00$ per pound.

a$.$ Prepare a direct materials budget in pounds and dollars for the month of May.