Garden Yeti manufactures garden sculptures. Each sculpture requires 8 pounds of direct materials at a cost of $3 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 $3,500 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 10,240 pounds of direct materials in inventory. The companys production budget reports the following.

Production Budget	March	April	May
Units to produce	3,200	4,500	4,700

(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.