ABC company produce product X and he needs to make a budget for the next quarter, with the following information:

Sales units

April 10,000 units

May 20,000 units

June 30,000 units

July 40,000 units

Additional information:

a-The sellingprice is $4 per unit sold.

b- The ending finished good inventory is 50% from the next month expected sales.

c-The ending direct material inventory is 20% from the next month production direct material requirement.

d-Each unit require 2 pounds of direct material and the cost per pound is $3

e-The ending direct material inventory of June is 18000 pounds.

Prepare a sales budget , production budget and direct material budget.