Rose Sdn. Bhd. (RSB) produces two products, which are Standard and Advanced. The followings are the budgeted units to be produced by RSB for 2019:

Standard (units) Advanced (units) Total Units July April 7,000 12,000 19,000 August May 8,000 13,000 21,000 September June 9,000 14,000 23,000 October July 10,000 15,000 25,000

It takes 3 pounds of direct materials to produce the Standard product and 4 pounds of direct materials to produce the Advanced product. It is the company's policy to maintain an inventory of direct materials on hand at the end of each month equal to 25% of the next month's production needs for the Standard product and 22% of the next month's production needs for the Advanced product. Direct materials inventory on hand at 31 March were 5,500 pounds for the Standard product and 11,500 pounds for the Advanced product. The cost per pound of materials is RM6 Standard and RM7 Advanced.

Required:

Prepare separate direct materials budgets for each product for the second quarter of 2019.