Fuqua Company?s sales budget projects unit sales of part 198Z of10,300units in January,12,600units in February, and13,800units in March. Each unit of part 198Z requires3pounds of materials, which cost $4per pound. Fuqua Company desires its ending raw materials inventory to equal 40% of the next month?s production requirements, and its ending finished goods inventory to equal 20% of the next month?s expected unit sales. These goals were met at December 31, 2016.

For the Direct Materials Budget attached, please see red fields. Looking to identify the following:

"Desired Pounds in Ending Materials Inventory"

"total Required Materials"

"Beginning Direct Materials"

"Direct Materials Purchases"

"cost per Pound"

"Total Cost of Direct Materials Purchases"