Zia & Company sells a single product. Each unit takes 2 pounds of material and costs $3 per pound. Company has prepared a production budget by quarter as follows: First Second Third Fourth Budgeted Production 30,000 60,000 90,000 100,000 The ending inventory at the end of quarter must be equal to 25% of the following quarters production needs. 26,000 pounds of material are on hand to start the quarter. Prepare direct materials budget for the ending year