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

	April		May		June		July
Production (units)	536		590		568		548

Each finished unit requires four pounds of raw materials and the company wants to end each month with raw materials inventory equal to 40% of next months production needs. Beginning raw materials inventory for April was 858 pounds. Assume direct materials cost $4 per pound. Prepare a direct materials budget for April, May, and June.

ZIRA CO. Direct Materials Budget For April, May, and June April 536 4 May June 590 4 568 units 4 lbs. 2,272 lbs. 2,144 2,360 Budgeted production (units) 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. Total budgeted direct materials cost