Cook Farm Supply Company manufactures and sells a pesticide called Snare. The following data are available for preparing budgets for Snare for the first $2$ quarters of $2022.$

Sales: quarter $1,40,000$ bags; quarter $2,56,000$ bags. Selling price is $$60$ per bag.

Direct materials: each bag of Snare requires $4$ pounds of Gumm at a cost of $$3\mathrm{.}8$ per pound and $6$ pounds of Tarr at $$1\mathrm{.}5$ per pound.

Desired inventory levels:

$\backslash$table$[[$Type of Inventory,January $1,$April $1,$July $1],[$Snare $($bags$),8,000,15,000,18,000],[$Gumm $($pounds$),9,000,10,000,13,000],[$Tarr $($pounds$),14,000,20,000,25,000]]$

Direct labor: direct labor time is $15$ minutes per bag at an hourly rate of $$16$ per hour.

$5.$ Selling and administrative expenses are expected to be $15\%$ of sales plus $$175,000$ per quarter:

Interest expense is $$100,000.$

Income taxes are expected to be $20\%$ of income before income taxes.

Your assistant has prepared two budgets: $(1)$ the manufacturing overhead budget shows expected costs to be $125\%$ of direct labor cost, and $(2)$ the direct materials budget for Tarr shows the cost of Tarr purchases to be $$297\mathrm{.}000$ in quarter $1$ and $$439\mathrm{.}500$ in quarter

A$)$ prepare the sales budget For the six months ending june $30,2022$

B$)$ prepare the production budget for the six months ending june $30,2022$