$$ Brothers Inc. manufactures fidget spinner toy, Management is now preparing detailed budgets for the third quarter, and has assembled the following information to assist in preparing the budget:

July August September October

Sales $($in units$)12,000,15,000,10,000,9,000$

a$.$ The finished goods inventory on hand at the end of each month must be equal to $10\%$ of the next month's sales. The inventory of finished goods on hand on June $30$ is budgeted to be $2,400$ units.

b$.$ Each fidget spinner requires $3$ pounds of $P3$ material. The company would like the inventory of $P3$ material on hand at the end of each month to be equal to $25\%$ of the following month's production needs. The inventory of $P3$ material on hand on June $30$ is budgeted to be $21,525$ pounds and inventory on hand on September $30$ is budgeted to be $15,400$ pounds.

Required:

Prepare a production budget for fidget spinner, by month and in total.

Prepare direct material budget for fidget spinner, by month and in total.