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

Ruiz Co provides the following sales forecast for the next four months: Sales (units) April 640 May 720 June 670 July 760 The company wants to end each month with ending finished goods inventory equal to 20% of next month's forecasted sales. Finished goods inventory on April 1 is 128 units. Assume July's budgeted production is 670 units. In addition, each finished unit requires four pounds (lbs.) of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next month's production needs. Beginning raw materials inventory for April was 787 pounds. Assume direct materials cost $6 per pound. RUIZ CO. Direct Materials Budget For April, May, and June April May June Budgeted production (units) Materials requirements per unit Materials needed for production (lbs.) Budgeted ending inventory (lbs.) Total materials requirements (lbs.) Beginning inventory (lbs) Materials to be purchased (lbs) Cost per lb. Total budgeted direct materials cost