Bret Hart Industries has budgeted the following unit sales:

$\backslash$table$[[2025,$Units$],[$January$,9,000],[$February$,7,000],[$March$,8,000],[$April$,10,000],[$May$,14,000]]$

The finished goods units on hand on December $31,2024,$ was $1,000$ units. Each unit requires $3$ pounds of raw materials that are estimated to cost an average of $$5$ per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to $20\%$ of next month's anticipated sales. They also have a policy of maintaining a raw materials inventory at the end of each month equal to $30\%$ of the pounds needed for the following month's production. There were $7,460$ pounds of raw materials on hand at December $31,2024.$

Instructions

For the first quarter of $2025,$ prepare $(1)$ a production budget and $(2)$ a direct materials budget.

Show your computations for credit. You may type your answers in the text submission box below or you can use the "Upload Document" button to upload an Excel file. If this option does not work please email me $($

moneye@gbc$.$edu$)$ to let me know, do not send an attachment via email.