Central Manufacturing, Inc. is preparing budgets for the second quarter of 2019. Central produces only one product in its factory. This product requires 4 pounds of material C, 3 pounds of material H, and a component, M, that is purchased from another manufacturer. Central operates on a just-in-time basis for material C. As a result, Central maintains no inventory of material C. On April 1, 2019, the inventory of material H is expected to be 3,000 pounds and the inventory of component M is expected to be 600 units. Cen- tral wants the inventories of H and M at June 30, 2019, to be 20% less than the inventories at April 1, 2019. The inventory of finished products at March 31, 2019, is expected to be 2,000 units; the desired inventory at June 30, 2019, is 4,000 units to allow a buildup for heavy sales in the third quarter. The sales forecast for the second quarter is 14,000 units at \($200\) each. Budgeted purchase costs are \($5\) per pound for C, \($6\) per pound for H, and \($50\) per component for M. 

Required

a. Prepare the production budget for the second quarter of 2019.

b. Prepare the direct materials budget for the second quarter of 2019.