cant figure out the two empty spaces in june

To prepare o master budget for April, May, and June, management gathers the following information. -. Sales for March total 102,500 units, Budgeted soles in unitsfiollow; April, 102,500: May, 97,500, June, 100,000, and July, 102,500 The product's selling price is $24,00 per unit and its total product cost $$19.85 per unit. b. Row materials inventory consists solely of direct materials that cost $20 per pound Company policy colis for a given month's ending materials inventory to equol 50% of the next month's direct materials tequirements. The March 31 raw materials inventory is 24,625 pounds. The budgeted June 30 ending raw materials inventory is 20.000 pounds Each finished unit requires 0.50 pound of direct moteriols. c. Company policy coils for a given month's ending finlstied goods inventory to equal 80% of the next month's budgeted unit sales The Morch 31 finished goods inventory of 82.000 units. d. Each finished unit requires 0.50 hour of direct labor at o rate of $15 per hour C. The predetermined variable overhead rate is $270 per direct labor hour Depreciation of $100,000 per month is the anly fixed fociory overheod tem 1. Soleg commissions of 8% of soles are paid in the month of the sales The sales manogers monthly salory is $15,000. 9. Monthly general and administrotive expenses include $60,000 for administrotive salocies ond 0,80 monthly interest an the long: term note poyoble h, The compony budgess 30% of soles to be for cash and the remeining 70% on creols Credit vales ore collected in full in the month followng the sale tho credit soles ore collected in the monti of sale) 1. An raw moleriais purchaser are on credit, and accounts poyoble ore solely ted to row matenals purchases Row moterias purchases are fully pald in the nextmonth (none ore pold in the month of purchase) 1. The minimum ending cost balance for all months is $200,000 if necessory. the company borraws enough cosh using o loan bo k. Dindendif of $50,000 ace budgeted to ber declared and pala in May. m. Equipment pukchates of $500,000 ore budgeted for the ibsiday of tune Direct materials budget. Note: Round per unit values to 2 decimal places