I only need the highlighted section 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.) Direct Materials Purchases Budget 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-Cost Inputs i X Direct Materials Ri Budgeted Direct-Cost Inputs Unit data pertaining to the direct materials for March 2017 are as follows: The budgeted direct-cost inputs for each product in 2017 are as follows: Broncos Blanket Rams Blanket 5 yards 0 yards 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 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) 14 Broncos logo patches (per patch) Rams logo patches (per patch) Manufacturing labor cost per hour Red wool fabric Black wool fabric Broncos logo patches Rams logo patches Direct manufacturing labor 50 4 hours 5 hours Print Done Print Done ha Target Ending Direct Materials Inventory (3/31/2017) Broncos Blanket Rams Blanket Red wool fabric 30 yards O yards Black wool fabric Broncos logo patches Rams logo patches Finished Goods Inventory Print Done Data relating to finished goods inventory for March 2017 are as follows: Broncos Blanket Rams Blanket Beginning inventory in units 14 19 Beginning inventory in dollars (cost) $ 1,960 $ 2,945 Target ending inventory in units 24 29 Trans Dames Total 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. Rams Production Budget For the Month of March Broncos Budgeted units sales 140 Add target ending finished goods inventory 24 Total required units 164 14 Deduct beginning finished goods inventory 150 Units of finished goods to be produced 29 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 750 yds. 0 yds. 150 Oyds. 1,230 yds - 1,230 yds. _ 150 205 Rams Total quantity of direct material to be used _750 yds Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Broncos $ 400 Rams To be purchased this period Broncos 7,810 $ $ $ 0 280 400 0 0 455 800 Rams 15,730 16,010 1,260 1,715 $ 8.210 $ $ 1,200 $ Direct materials to be used this period 27,135 Direct Materials Purchases Budget For the Month of March Materials Broncos Red wool Black wool logo patches Rams logo patches Total 750 yds. 30 yds. 1,230 yds. 20 yds. 1,250 yds. 20 yds. 30 180 Physical Units Budget To be used in production Add target ending inventory Total requirement Deduct beginning inventory Purchases to be made Cost Budget Purchases 205 30 235 10 vds. 1,230 vds. 130 170 $ 8,140 $ 15,990 $ 1,040 $ 1.530 $ 26,700 d. Prepare the direct manufacturing labor costs budget. (Abbreviation used: DMLH = Direct manufacturing labor hours) Direct Manufacturing Labor Costs Budget For the Month of March Output units DMLH Total Hourly produced per unit DMLH wage rate 4.0 Broncos blankets Rams blankets Total