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Dusty Company manufactures oak porch swings. Budgeted sales for the first four months of the year are as follows: Budgeted Sales (Units) January 320 February 280 March 340 April Each porch swing requires 15 square meters of oak, at a cost of N$20 per square meter. The company wants to maintain an inventory of swings equal to 20% of the following month's sales. At the beginning of the year, 40 swings are on hand. Assume the company maintains an inventory of oak equal to 10% of the next month's needs. At the beginning of the year, 500 square meters of oak are on hand. Inventory of oak at March 31 is estimated to be 400 square meters. Required: 4.1. Prepare a production budget, in units, for each of the first three months of the year. (6) 4.2. Prepare a purchases budget, in monetary values, for direct materials for each of the first three(15) months of the year