Ruiz Co. provides the following sales forecast for the next four months:

	April		May		June		July
Sales (units)	690		770		720		810

The company wants to end each month with ending finished goods inventory equal to 40% of next month's forecasted sales. Finished goods inventory on April 1 is 276 units. Assume July's budgeted production is 720 units. In addition, each finished unit requires six pounds (lbs.) of raw materials and the company wants to end each month with raw materials inventory equal to 40% of next months production needs. Beginning raw materials inventory for April was 1,733 pounds. Assume direct materials cost $4 per pound.

Prepare a direct materials budget for April, May, and June. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

RUIZ CO.
Direct Materials Budget
For April, May, and June
	April	May	June
Budgeted production (units)	722	750	756	units
Materials requirements per unit	6	6	6	lbs.
Materials needed for production (lbs.)	4,332	4,500	4,536	lbs.
Budgeted ending inventory (lbs.)				lbs.
Total materials requirements (lbs.)				lbs.
Beginning inventory (lbs.)	(1,733)			lbs.
Materials to be purchased (lbs.)				lbs.
Cost per lb.	$4			per lb.
Total budgeted direct materials cost	$