Fruit Tea's data show the following information:

New machinery will be added in October. This machine will reduce the labor required per unit

and increase the labor rate for those employees qualified to operate the machinery. Finished

goods inventory is required to be $20\%$ of the next month's requirements. Direct material

requires $2\mathrm{.}5$ pounds per unit at a cost of $$5\mathrm{.}25$ per pound. The ending inventory required for

direct materials is $20\%$ of the next month's needs. In August, the beginning inventory is $3,750$

units of finished goods and $13,125$ pounds of materials.

For the first quarter ending in October prepare a:

a$.$ Sales budget

b$.$ Production budget

c$.$ Direct materials budget

d$.$ Direct labor budget