Ramos Co. provides the following sales forecast and production budget for the next four months:

	April		May		June		July
Sales (units)	580		660		610		680
Budgeted production (units)	520		650		620		620

The company plans for finished goods inventory of 200 units at the end of June. In addition, each finished unit requires 5 pounds of direct materials and the company wants to end each month with direct materials inventory equal to 30% of next months production needs. Beginning direct materials inventory for April was 780 pounds. Direct materials cost $2 per pound. Each finished unit requires 0.40 hours of direct labor at the rate of $24 per hour. The company budgets variable overhead at the rate of $28 per direct labor hour and budgets fixed overhead of $8,800 per month.

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