Ramos Company provides the following budgeted production for the next four months.

	April	May	June	July
Units to produce	570	700	670	670

Each finished unit requires 5 pounds of direct materials. The company wants to end each month with direct materials inventory equal to 20% of next months production needs. Beginning direct materials inventory for April was 570 pounds. Direct materials cost $2 per pound. Prepare a direct materials budget for April, May, and June.

RAMOS COMPANY
Direct Materials Budget
	April	May	June
Units to produce	570	700	670	units
Materials needed for production (pounds)
Total materials requirements (pounds)
Materials to purchase (pounds)
Materials cost per pound
Cost of direct materials purchases