Xu Manulacturing Compary mandactures blue nugs using wool and dye as direct materials. One rug is budgeted to use 40 skeins of wool at a cost of 55 per skein and 0.7 galloyls of dyo at a cost of $9 per gallon. Al other materials are indirect. At the beginning of the year, X u has an imventory of 434,000 aheins of wool at a cost of 51,113,600 and 4,300 gallons of dye at a cost of \$26,230. Target ending inventory of wool and dye is zero. Xu uses the fifo invaniory cost fow mathod. (3) (Clek the icon to view the additonat information) If budgets 0.3 machine-hours to dye each skein in the dyeing process. There is no direct manufactaring labor cost for dyeing. Xu budgets 60 direet manufacturing labor-hours to weave a nug at a budgeled rate of $16 per hour. (Click the ioon to viow the budgeted ovirhead oosta) Read the fequirements Requirement 1. Prepare a direct material usage budget in both units and dollars. Begin with the phyaical units portion, then prepare the cost budget portion of the direct material usage budget. The following table presents the budgeted overhead costs for the dyeing and weaving cost pools