Garden Yet manufactures garden sculptures. Each sculpture requires $8$ pounds of direct materials at a cost of $$3$ per pound and $0\mathrm{.}4$ direct labor hour at a rate of $$14$ per hour. Varlable overhead is budgeted at a rate of $$4$ per direct labor hour. Budgeted fixed overhead is $$3,600$ per month. The company's policy is to maintaln direct materials inventory equal to $30\%$ of the next month's direct materlals requlrement. At the end of February the company had $7,920$ pounds of direct materlals In Inventory. The company's production budget reports the following.

$\backslash$table$[[$Production Budget,March,April,May$],[$Units to produce,$3,300,4,600,4,800]]$

$(1)$ Prepare direct materlals budgets for March and April.

$(2)$ Prepare direct labor budgets for March and April.

$(3)$ Prepare factory overhead budgets for March and April.

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Required $1$

Required $2$

Required $3$

Prepare direct materials budgets for March and April.