Ruiz Company provides the following budgeted sales for the next four months. The company wants to end each month with ending finished goods inventory equal to 40% of next month's budgeted unit sales. Finished goods inventory on April 1 is 216 units. Prepare a production budget for the months of April, May, and June. Zira Company reports the following production budget for the next four months. Each finished unit requires four pounds of direct materials, and the company wants to end each month with direct materials inventory equal to 30% of next month's production needs. Beginning direct materials inventory for April was 785 pounds. Direct materials cost \$6 per pound. Prepare a direct materials budget for April, May, and June. (Round your answers to the nearest whole number.)