Lens and shades sells sunglassesfor $37 each and it is estimating sales of 21,000 units in January and 19,000 and February. Each lens consist of 2.00mm of plastic coating $2.50 per mm, 2.7 oz of dye costing $2.80 per ounce, and 0.50 hours direct labor at a labor rate of $18 per unit. Desired inventory levels are Beginning inventory finish good Jan 3,500 Feb 3,800 Mar 4,500 Direct material: plastic Jan 4,100 Feb 4,500 mar 4,600 Direct material: dye Jan 10,100 Feb 11,300 mar 12,200 prepare a sale budget, production budget, direct material budget for silicone and solution, and a direct labor budget. Solution Lens & Shades Sales Budget For two months ending Feb 28, 2019 Expecting sales unit Sales price per unit Total sales revenue Total sales budget for two months ending Feb 28,2019