2. Sportz Corporation is preparing its budget for the second quarter of the calendar year. The following monthly sales data (in units) have been forecasted:

April	45,000
May	48,000
June	54,000
July	60,000
August	75,000

Additional information: Desired ending inventory each monthFinished goods: 25% of next month's sales. Desired ending inventory each monthRaw materials: 20% of next month's production needs Number of raw material units required per unit of finished product: 5 @ $4

Required:

Prepare a production budget, a direct material usage and purchases budget for the second quarter of the calendar year.