Garden Yeti manufactures garden sculptures. Each sculpture requires $8$ pounds of direct materials at a cost of $$3$ per pound

and $0\mathrm{.}5$ direct labor hour at a rate of $$18$ per hour. Variable overhead is budgeted at a rate of $$3$ per direct labor hour.

Budgeted fixed overhead is $$4,000$ per month. The company's policy is to$-$maintain direct materials inventory equal to $20\%$ of

the next month's direct materials requirement. At the end of February the company had $5,280$ pounds of direct materials in

inventory. The company's production budget reports the following.

$(1)$ 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.