Creasy's Product Cost is $25 per unit, incluing per unit cost of $12.60 for materials ( 3lbs at $4.20 per lb.) $10 for direct labor, ( 0.5 hours at $20 direct labor rate per hour) $1.80 for variable overhead $0.60 for fixed overhead Company policy calls for a given month's ending raw materials ending inventory to equal 60% of the next month's expected materials needed for production. June 30 raw materials inventory is 44,100 pounds of materials, which complies with the policy. The company expects to have 46,350 pounds of materials inventory on September 30 . Prepare Creasy's Direct Materials Budget. Do not use the dollar sign in your answers. Use whole numbers only