A company has the following budgeted sales:

Month	Sales in Units
Jan	3,540
Feb	3,870
Mar	4,600
Apr	4,160
May	3,970

Finished goods inventory: the company will have 50 percent of the next periods sales on hand at the end of each period.

Direct materials cost $2.90 per pound, and each unit requires 2 pounds.

Direct materials inventory: the company will have 50 percent of the next periods production needs on hand at the end of each period. Direct materials on hand at the beginning of the year is 3,705 pounds.

Determine budgeted production for January, February, and March.

Note: Do not round your intermediate calculations and round your final answers to the nearest whole number.

	Jan	Feb	Mar
Budgeted Production (Units)

Determine budgeted cost of direct materials purchased for January and February.

Note: Use rounded Budgeted Production units in intermediate calculations. Round your answers to 2 decimal places.

	Jan	Feb
Budgeted Cost of Material Purchased