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 $14 per hour. Variable overhead is budgeted at a rate of $3 per direct labor hour. Budgeted fixed overhead is $5,000 per month. The company's policy is to maintain direct materials inventory equal to 30% of the next month's direct materials requirement. At the end of February the company had 7,440 pounds of direct materials in inventory. The company's production budget reports the following. Production Budget Units to produce March April 3,100 4,400 May 4,600 (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.