Ornamental Sculptures Mfg$.$ manufactures garden sculptures. Each sculpture requires $8$ pounds of direct materials at a cost of $$4$ per pound and $0\mathrm{.}4$ direct labor hours at a rate of $$16$ per hour. Variable manufacturing overhead is charged at a rate of $$4$ per direct labor hour. Fixed manufacturing overhead is $$4,800$ per month. The company's policy is to maintain direct materials inventory equal to $20\%$ of the next month's materials requirement. At the end of February the company had $5,480$ pounds of direct materials in inventory. The company's production budget reports the following.

$\backslash$table$[[$Production Budget,March,April,May$],[$Units to be produced,$4,100,5,200,5,100]]$

$(1)$ Prepare direct materials budgets for March and April.

$(2)$ Prepare direct labor budgets for March and April.

$(3)$ Prepare factory overhead budgets for March and April.

Complete this question by entering your answers in the tabs below.

Prepare direct materials budgets for March and April.

$\backslash$table$[[$ORNAMENTAL SCULPTURES MFG$.],[$Direct Materials Budget$],[$For the Months of March and April$],[,$March,April$],[$Budgeted production $($units$)],[$Materials requirements per unit $($Ibs$.)],[$Materials needed for production $($Ibs$.),0,0],[$Budgeted ending inventory $($lbs$.)],[$Total materials requirements $($Ibs$.),0,0],[$Budgeted beginning inventory $($Ibs$.)],[$Materials to be purchased $($Ibs$.),0,0],[$Direct material cost per lb$.],[$Total budgeted direct materials,$$,$$