Zira Co. reports the following production budget for the next four months.

	April		May		June		July
Production (units)	574		615		607		587

Each finished unit requires six pounds of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next months production needs. Beginning raw materials inventory for April was 1,033 pounds. Assume direct materials cost $4 per pound. Prepare a direct materials budget for April, May, and June. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

Electro Company manufactures an innovative automobile transmission for electric cars. Management predicts that ending finished goods inventory for the first quarter will be 103,500 units. The following unit sales of the transmissions are expected during the rest of the year: second quarter, 207,000 units; third quarter, 421,000 units; and fourth quarter, 320,500 units. Company policy calls for the ending finished goods inventory of a quarter to equal 50% of the next quarter's budgeted sales. Prepare a production budget for both the second and third quarters that shows the number of transmissions to manufacture.

June 607 units ZIRA CO. Direct Materials Budget For April, May, and June April May Budgeted production (units) 574 615 Materials requirements per unit Materials needed for production (lbs.) Budgeted ending inventory (lbs.) Total materials requirements (lbs.) Beginning inventory (lbs.) Materials to be purchased (lbs.) Cost per lb. $ 4 $ 4 $ Total budgeted direct materials cost 4 per lb. ELECTRO COMPANY Production Budget Second and Third Quarters Second Quarter Third Quarter Budgeted ending inventory (units) Budgeted unit sales for quarter Required units of available production Budgeted beginning inventory (units) Units to be produced