Garden Yeti manufactures garden sculptures. Each sculpture requires $8$ pounds of direct materials at a cost of $$4$ per pound and $0\mathrm{.}4$ direct labor hour at a rate of $$12$ per hour. Variable overhead is budgeted at a rate of $$3$ per direct labor hour. Budgeted fixed overhead is $$4,900$ per month. The company$$s policy is to maintain direct materials inventory equal to $40\%$ of the next month$$s direct materials requirement. At the end of February the company had $11,200$ pounds of direct materials in inventory. The company$$s production budget reports the following.

Production Budget March April May

Units to produce $3,5004,8005,000$

$(1)$ 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.