Hospitable Co. provides the following sales forecast for the next four months:

	April	May	June	July
Sales (units)	640	720	670	670

The company wants to end each month with ending finished goods inventory equal to 40% of next months sales. Finished goods inventory on April 1 is 256 units. Assume Julys budgeted production is 670 units. In addition, each finished unit requires five pounds of raw materials and the company wants to end each month with raw materials inventory equal to 20% of next months production needs. Beginning raw materials inventory for April was 672 pounds. Assume direct materials cost $5 per pound.

Prepare a direct materials budget for April, May, and June.