3. Aubie Corporation has the following budgeted unit sales for the next five-month period: Month Unit Sales January 120,000 February 90,000 March 150,000 April 210,000 May 180,000 There were 25,000 units of finished goods in inventory at the beginning of January. Plans are to have an inventory of finished products that equal 20% of the unit sales for the next month. Five pounds of materials are required for each unit produced. Each pound of material costs $12. Inventory levels for materials are equal to 25% of the needs for the next month. Materials inventory on January I was 12,000 pounds. Required: (8 points) a. Prepare production budgets in units for January and February. b. Prepare a direct materials budget in pounds for January and February, and give total purchases in both pounds and dollars for each month