The following budget information relates to the Amazon Corporation for its product called Prime:

2019 Prime

April 15,000

May 10,000

June 14,000

July 11,000

It takes 3 pounds of direct materials to produce the Prime product. It is the company's policy to maintain an inventory of direct materials on hand at the end of each month equal to 14% of the next month's production needs. Direct materials inventory on hand at March 31 (end of first quarter) were 20,000 pounds. The cost per pound of materials is $5 for Prime.

Instructions

For the second quarter of 2019, prepare a direct materials budget for the Prime product.