NAKE's sales budget for basketballs for the next months: Units Jan 500,000 Feb 600,000 Mar 400,000 Apr 700,000 They sell each basketball for $12 They want ending inventory to be 30% of the next month's sales units. Beginning Finished goods inventory is 100,000 units. It takes 2 pounds of rubber to make each basketball. That is the only Direct Material Beginning Direct Material inventory is 10,000 pounds of rubber They want ending raw material inventory to be 10% of the next month's direct material need. One pound of rubber cost them $2 Each basketball takes 30 minutes of labor and labor cost is $12 per hour 1 Prepare the Sales Budget Jan Cook Feb Units 400 per Mar Revenue 2 Prepare the Unit Production Budget in Units Jan Feb Mar 3 Prepare the Raw Materials Budget for Jan - Feb in pounds and dollars Jan Eeb Mar 4 Prepare the direct labor budget for Jan Feb and Mar Jan Feb Mar