Zira Company reports the following production budget for the next four months. Each finished unit requires four pounds of direct materials, and the company wants to end each month with direct materials inventory equal to 30% of next month's production needs. Beginning direct materials inventory for April was 797 pounds. Direct materials cost $6 per pound. Prepare a direct materials budget for April, May, and June. (Round your answers to the nearest whole number.) Units to produce April 664 May 705 June 697 July 677 Answer is complete but not entirely correct. ZIRA COMPANY Direct Materials Budget April May June Units to produce Materials required per unit Materials needed for production (pounds) 664 705 697 units 4 4 4 pounds 2,656 2,820 2,788 pounds Add: Desired ending materials inventory (pounds) 774 1,673 1,625 pounds Total materials required (pounds) 3,430 4,493 4,413 pounds Less: Beginning materials inventory (pounds) 1,195 x 1,269 1,255 pounds Materials to purchase (pounds) 4,058 4,216 x 4,146 pounds Materials cost per pound $ 6 6 $ 6 per pound Cost of direct materials purchases $ EA 24,348 $ 25,296 $ 24,876