Bayden Company, a manufacturer, predicts sales of 4,550 units in January, 4,200 units in February, 5,950 units in March, and 6,500 units in Apri. The company wants each month's ending finished goods inventory to equal 30% of next month's predicted unit sales. Beginning finished goods inventory for January is 1,365 units. Each unit of finished goods requires 0.35 pounds of direct materials at a cost of $9.00 per pound, and 2.5 hours of direct labor at a cost of $18 per hour. Additionally, the company wants each month's ending raw materials inventory to equal 50% of next month's budgeted production. Prepare a sales budget, a production budget, a direct materials and a direct labor budget. Bayden Company Production Budget For the months of January, February, and March 2023 Next month's budgeted sales (units) Ratio of inventory to future month's sales Budgeted ending inventory (units) Add: Budgeted sales (units) Required units of available production Deduct: Beginning inventory (units) Budgeted units to produce \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{BaydenCompanyDirectMaterialsBudget} \\ \hline & For the months of January, February, and March 2023 \\ \hline \end{tabular} Material price per pound Total budgeted cost of direct materials purchases Bayden Company Direct Labor Budget For the months of January. February, and March 2023 Budgeted units to produce Direct labor requirements (hours) per unit Total direct labor hours needed Direct labor rate (per hour) Total budgeted direct labor cost \begin{tabular}{|l|l|l|} \hline & & \\ \hline & & \\ \hline \end{tabular}