Zira Co. reports the following production budget for the next four months. Production (units) April 576 May 630 June 608 July 588 Each finished unit requires four pounds of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next month's production needs. Beginning raw materials inventory for April was 691 pounds. Assume direct materials cost $5 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.) The production budget for Manner Company shows units to be produced as follows: July, 610; August, 670; and September, 530. Each unit produced requires three hours of direct labor. The direct labor rate is currently $17 per hour but is predicted to be $17.75 per hour in September Prepare a direct labor budget for the months July, August, and September. MANNER COMPANY Direct Labor Budget For July, August, and September July August 610 670 September 530 units Budgeted production (units) Total labor hours needed Budgeted direct labor cost