Belino Manufacturing Company has the following 2021 budgeted sales in units: January 25,000 February 20,000 March 18,000 April May 16,000 20,000 The finished goods inventory on December 31, 2020 was 1,200 units. Two pounds of raw materials are required for each unit of product. Cost per pound is $4. The company's policy is to maintain a finished goods inventory at the end of each month equal to 10% of sales in the following month. They also have a policy of maintaining a raw materials inventory at the end of each month equal to 20% of the pounds needed for the following month's production. There were 4,200 pounds of raw materials on hand at December 31, 2020. Required: Prepare (1) a production budget and (2) a direct materials budget for each month of the first quarter of 2021. Include an additional column for the total