An institution produces a kind of toys using raw material, and for the purpose of preparing estimated budgets, the following information has been provided to you: Sales in units during the first three months (January, February, March) of the next year are respectively estimated at: 2500, 2100, and 1600. The warehousing policy requires maintaining the first stock of the month of the finished products, amounting to: 20% of the sales for that month, and the amount of April sales is 500 gases. 1-Required: Preparing the production program (quantities to be produced) for the three months (January, February, March) To get the result, use the accounting rule: The number of estimated sales units + Planned balance from last term stock of full production = Total production required - The finished stock of the first term = Number of units to be produced 2-it requires 0.5 kg of feedstock to produce one game ($ 13 per kg). Maintaining the end of the month stock of the raw material of: 10% of the need for the following month, the April need of the raw material 300 kg. Required: Preparing the estimated budget for the raw material. To get the result, use the accounting rule: Direct materials needed for production + Planned balance from last term stock of direct materials = Total direct materials required - First term stock of direct materials = Direct materials to be purchase