Inc., a manufacturer in a quarter. It plans suy, is preparing its direct materials budget for the second Exe plans production of 240,000 units in the umits in the second quarter and 52,500 units in the third quarter. Man inventory is 43,200 pounds at the beginning of the second quarter. Other information me ct materials budget for the second quarter. Raw material invento vs. Prepare a direct materials budget follows. Prer Direct materials .. Each unit requires 0.60 pounds of a key raw material, priced at $175 per pound. The company plans to end each quarter with an ending inventory of materials equal to 30% of next quarter's budgeted materials requirements