Each unit requires five pounds of material X37. Roberts is planning raw materials needs for the second quarter. Inventory requirements are as follows: a. The finished goods inventory on hand at the end of each month must be equal to 4,000 units plus 31% of the next months sales. The finished goods inventory on March 31 is budgeted based on this requirement. b. The raw materials inventory on hand at the end of each month must be equal to one-half of the following months production needs for raw materials. The raw materials inventory on March 31 for material X37 is budgeted based on this requirement. c. The company maintains no work in process inventories. A sales budget for Roboto for the second and third quarters of the year follows. Budgeted Sales in Units April 39,000 May 49,000 June 69,000 July 34,000 August 19,000 September 9,000 Required: 1. Prepare a production budget for Roboto for the months April, May, June and July. 3. Prepare a direct materials budget showing the quantity of material X37 to be purchased for April, May, June and for the quarter in total?