Garden Yeti manufactures garden sculptures. Each sculpture requires 8 pounds of direct materials at a cost of $2 per pound and 0.4 direct labor hour at a rate of $16 per hour. Variable overhead is budgeted at a rate of $4 per direct labor hour. Budgeted fixed overhead is $3,900 per month. The companys policy is to maintain direct materials inventory equal to 40% of the next months direct materials requirement. At the end of February the company had 10,880 pounds of direct materials in inventory. The companys production budget reports the following.

Production Budget	March	April	May
Units to produce	3,400	4,700	4,900

(1) Prepare direct materials budgets for March and April. (2) Prepare direct labor budgets for March and April. (3) Prepare factory overhead budgets for March and April.

Prepare direct materials budgets for March and April.

GARDEN YETI
Direct Materials Budget
	March	April
Units to produce	3,400	4,700
Materials required per unit (pounds)	8	8
Materials needed for production (pounds)	27,200	37,600
Add: Desired ending materials inventory
Total materials required (pounds)	27,200	37,600
Materials to purchase (pounds)	27,200	37,600
Cost of direct materials purchases	$0	$0

Prepare direct labor budgets for March and April. (Round "DL hours required per unit" answers to two decimal places.)

GARDEN YETI
Direct Labor Budget
	March	April
Units to produce
Direct labor hours needed	0	0
Cost of direct labor	$0	$0

GARDEN YETI
Factory Overhead Budget
	March	April
Direct labor hours needed
Budgeted variable overhead	$0	$0
Budgeted total factory overhead	$0	$0