The direct materials budget shows: Units to be produced Total pounds needed for production Total materials required What are the direct materials per unit? 3.50 pounds 0.23 pounds Cannot be determined from the data provided 3.73 pounds 4000 14000 14900 The financial budgets include the OO cash budget and the production budget. cash budget and the selling and administrative expense budget. cash budget and the budgeted balance sheet. budgeted balance sheet and the budgeted income statement.