Exercise 22-4 Manufacturing: Direct materials budget P1 Zira Co. reports the following production budget for the next four months. April May June July Production (units) 455 570 560 540 Each finished unit requires five pounds of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next month's production needs. Beginning raw materials inventory for April was 663 pounds. Assume direct materials cost $4 per pound. Prepare a direct materials budget for April, May, and June