On January 1, 2022, the Bonita Company budget committee has reached agreement on the following data for the 6 months ending June 30,2022 . The ending raw materials and finished goods inventories at December 31,2021, follow the same percentage relationships to production and sales that occur in 2022 . Three pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost \$4 per pound. Prepare a direct materials budget by quarters for the 6-month period ended June 30,2020 . Direct Materials Per Unit Total Pounds Needed for Production Add Desired Ending Direct Materials (Pounds) Total Materials Required Less : Beginning Direct Materials (Pounds) Direct Materials Purchases Cost Per Pound Direct Materials Purchases