A manufacturer's production budget shows $3,720$ units to produce in April, and $3,920$ units to produce in May. Each finished unit requires $6$ pounds of direct materials and $2$ direct labor hours. Direct materials cost $$4$ per pound and the direct labor rate is $$42$ per hour. Variable overhead is budgeted at $$3$ per direct labor hour. Budgeted fixed overhead is $$6,520$ per month. The company maintains $40\%$ of next month's direct materials requirement in direct materials inventory at the end of each month. At the end of March, the company had $8,928$ pounds of direct materials in inventory. Prepare a direct materials budget for April. Prepare a direct labor budget for April. Then, prepare a factory overhead budget for April.