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

	April		May		June		July
Production (units)	714		755		747		727

Each finished unit requires six pounds of raw materials and the company wants to end each month with raw materials inventory equal to 20% of next months production needs. Beginning raw materials inventory for April was 857 pounds. Assume direct materials cost $6 per pound. Prepare a direct materials budget for April, May, and June.

ZIRA CO.
Direct Materials Budget
For April, May, and June
	April	May	June
Budgeted production (units)				units
Materials requirements per unit				lbs.
Materials needed for production (lbs.)				lbs.
Budgeted ending inventory (lbs.)				lbs.
Total materials requirements (lbs.)				lbs.
Beginning inventory (lbs.)				lbs.
Materials to be purchased (lbs.)				lbs.
Cost per lb.				per lb.
Total budgeted direct materials cost