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Miami Solar manufactures solar panels for industrial use. The company budgets production of 4,000 units (solar panels) in July and 5,200 units in August. Each unit requires 3 pounds of direct materials, which cost $6 per pound. The company's policy is to maintain direct materials inventory equal to 30% of the next month's direct materials requirement. As of June 30 , the company has 3,600 pounds of direct materials in inventory, which complies with the policy. Prepare a direct materials budget for July