Indiana Culvert Co$.$ has budgeted sales of $200,000$ ft$.$ of its concrete culvert products for themonth of May $2024.$ Each foot of culvert product requires $2$ materials. $12$ pounds of concrete$($$$\mathrm{.}10$ per pound$)$ and $15$ pounds of gravel $($$$\mathrm{.}03$ per pound$)$ is required to make one foot ofculvert. Actual beginning inventories and projected ending inventories are:May $1$ May $31$Finished Goods Culvert Inventory $($in feet$)25,00010,500$Concrete Material $82,00068,600$Gravel Material $65,30092,500$A$)$ Prepare a production budget, in good form, for May $2024$ showing how many feet ofconcrete culvert product should be produced.B$)$ Prepare a direct materials budget, in good form, for gravel material only, to show howmany pounds of gravel Indiana Culvert should purchase in May $2024$ and what the costwill be$.$