On January 1, 2017, the Riverbed Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2017.

Sales units:		First quarter 5,700; second quarter 6,100; third quarter 7,400
Ending raw materials inventory:		40% of the next quarters production requirements
Ending finished goods inventory:		25% of the next quarters expected sales units
Third-quarter production:		7,850 units.

The ending raw materials and finished goods inventories at December 31, 2016, follow the same percentage relationships to production and sales that occur in 2017. 4 pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $5 per pound.

Prepare a direct materials budget by quarters for the 6-month period ended June 30, 2017. RIVERBED COMPANY Direct Materials Budget Quarter Six Months Direct Labor Cost Per Hour Desired Ending Direct Materials Cost Per Pound Total Cost of Direct Materials Purchases Total Direct Labor Cost Direct Labor Time Per Unit Total Materials Required Total Required Direct Labor Hours Units to be Produced Beginning Direct Materials Direct Materials Purchases Total Pounds Needed for Production Direct Materials Per Unit Attempts: 0 of 3 used