Delray Manufacturing needs to better budget and analyze costs. While Delray has experienced high sales growth, it has struggled to effectively manage costs and inventories. Delray aims to end each month with direct materials inventory equal to $40\%$ of next month's production needs. Each finished unit requires $4$ pounds of direct materials and $2$ hours of direct labor. Delray budgets $$12,000$ of fixed overhead costs per month. A Tableau Dashboard is provided to aid our analysis. Prepare a direct materials budget for the month of April.