Additional information for the Dire ct Materials Budget: 1 There are 2 pounds of drect materials per unit of finished goods. 215% of the next quarter's production meterials are required to be in ending direct muterials inventory. 332,000 pounds of material are estimeted to be needed for 012023 production. 4 Beginning inventory for Q12022 w as 3,000 pounds of drect mbterials. 5 Total cost per pound of direct moterial is $22.50. Additional information for the Direct Labor Budget: 1 There are 2 hours of direct labor needed to produce one uni of finished goods. 2. Drect labor is $21.00 per hour. Additional information for the Manufacturing Overhead Budget: 1 Variable Cost. a. hirect Moterials (\$2.50hour) b. ndrect Labor (\$1. 00hour) c. Uilties (\$0.20hour) d. Mointenance (\$ 60hour)