Help with this i need to prepeare a production budget

Lowell Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2020. January February March April May Estimated unit sales 10,400 11,100 3,000 9,000 3,600 Sales price per unit $ 50.30 $ 49.90 $ 49.90 $ 49.90 $ 49.90 Direct labor hours per unit 2.3 2.3 1.6 1.6 1.6 Wage perdirect labor hour $9 $9 $9 $3 $3 Lowell has a labor contract that calls for a wage increase to $ 3 per hour on April 1. New labor-saying machinery has been installed and will hefullyr operational by March 1. Lowell expects to begin the year with 15,950 frames on hand and has a policy of carrying an end-ofmonth inventory of 100% of the fol lowing month's sales, plus 50% of the second fol lowing mo nth's sales. Prepare a production budget for Lowell t'Zomlzienigir by month and for the rst quarter of the year. LOWELL COMPANY Production Budget For the Quarter Endi1g March 31, 2026 $ Jan Feb Mar Direct Materials Per Unit ':| ':| Tota I De sired Ending Finished IGoods Unit I E E E Beginning Finished Goods Unit 7 an Total Required Units Ir