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2 Each finished unit requires five 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 774 pounds. Assume direct materials cost $4 per pound. 6.25 points Prepare a direct materials budget for April, May, and June. (Round your intermediate calculations and final answers to the nearest whole dollar amount.) eBook Hint Ask June Print 548 units ZIRA CO. Direct Materials Budget For April, May, and June April May 516 570 5 5 2,580 2,850 855 822 3,672 774 References 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 5 lbs. 2,740 lbs. 792 lbs. 3,435 3,532 lbs lbs. $ 4 $ 4 $ 4 per lb