I only need the highlighted part to be answered please.

Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. (Click the icon to view additional information.) (Click the icon to view the budgeted direct-cost.) (Click the icon to view the direct materials.) (Click the icon to view the direct-cost inputs.) Manufacturing overhead (both variable and fixed) is allocated to each blanket on the basis of budgeted direct manufacturing labor-hours per blanket. (Click the icon to view the overhead information.) (Click the icon to view the finished goods inventory.) (Click the icon to view additional information.) Read the requirements. Direct Materials Direct-Cost Inputs * Finished Goods Inventory Unit data pertaining to the direct materials for March 2017 are as follows: Actual Beginning Direct Materials Inventory (3/1/2017) Broncos Blanket Rams Blanket Red wool fabric 40 yards 0 yards Black wool fabric Broncos logo patches Rams logo patches 14 Unit cost data for direct-cost inputs pertaining to February 2017 and March 2017 are as follows: February 2017 (actual) March 2017 (budgeted) Red wool fabric (per yard) $ 10 Black wool fabric (per yard) Broncos logo patches (per patch) Rams logo patches (per patch) Manufacturing labor cost per hour Data relating to finished goods inventory for March 2017 are as follows: Broncos Blanket Rams Blanket Beginning inventory in units 19 Beginning inventory in dollars (cost) $ 1,960 $ 2,945 Target ending inventory in units Print Done Print Done Target Ending Direct Materials Inventory (3/31/2017) Broncos Blanket Rams Blanket Red wool fabric 30 yards 0 yards Black wool fabric Broncos logo patches Rams logo patches 0 Budgeted Direct-Cost Inputs - X Print Done to Plasts astrolstechsphetstotlettpCollctsuch The budgeted direct-cost inputs for each product in 2017 are as follows: Broncos Blanket Rams Blanket Red wool fabric 5 yards O yards Black wool fabric Broncos logo patches Rams logo patches Direct manufacturing labor 4 hours 5 hours Begin with the physical units portion, then prepare the cost budget portion of the direct mate cell.) Enter any number in the edit fields and then click Check Answer. Requirement 1. Prepare the following budgets. a. Prepare the revenues budget. Revenues Budget For the Month of March Units Selling Price Total revenues 140 $ 305 $ 42,700 195 378 73,710 $ 116.410 Broncos Blankets Rams Blankets Total b. Prepare the production budget in units. 195 Production Budget For the Month of March Broncos Budgeted units sales 140 Add target ending finished goods inventory 24 Total required units Deduct beginning finished goods inventory 14 Units of finished goods to be produced 150 164 29 224 19 205 c. Prepare the direct material usage budget and direct material purchases budget. Begin with the physical units portion, then prepare the cost budget portion of the direct material usage budget. (For amounts with a zero balance, make sure to enter "0" in the appropriate cell.) Direct Material Usage Budget in Quantity and Dollars For the Month of March Material Broncos Red wool Black wool logo patches Rams logo patches Total Physical Units Budget Direct materials required for Broncos Oyds 150 750 yds. Oyds. _ 1,230 vds Rams _ 750 yds. 205 205 1.230 _ 150 Total quantity of direct material to be used Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) $ Broncos Rams To be purchased this period 400 $ 0 $ 2800 400 $ 0 455 Broncos 7,810 800 Rams 1,260 15,730 16,010 $ $ 8.210 Direct materials to be used this period $ 1.200 _1,715 $ 27,135 Now prepare March's direct material purchases budget. Direct Materials Purchases Budget For the Month of March Materials Broncos Red wool Black wool logo patches Rams logo patches Total Tyds Jyds. Physical Units Budget To be used in production Add target ending inventory Total requirement 18 30 yds lyds. 40 yds. Deduct beginning inventory 20 yds. 18 Purchases to be made yds. yds. Cost Budget Purchases Enter any number in the edit fields and then click Check