Ornamental Sculptures Mfg. manufactures garden sculptures. Each sculpture requires 8 pounds of direct materials at a cost of $3 per pound and 0.4 direct labor hours at a rate of $15 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 companys policy is to maintain direct materials inventory equal to 30% of the next months materials requirement. At the end of March the company had 6,080 pounds of direct materials in inventory. The companys production budget reports the following.

Production Budget	March	April	May
Units to be produced	4,100	4,700	5,500

(1) Prepare direct materials budgets for March and April ORNAMENTAL SCULPTURES MFG Direct Materials Budget For the Months of March and April March ri 4,100 4,700 Budgeted production (units) Materials requirements per unit Materials needed for production (Ibs.) Budgeted ending inventory (bs.) Total materials requirements (Ibs.) Budgeted beginning inventory (lbs.) Materials to be purchased (Ibs.) Direct material cost per lb Total budgeted direct materials 0 0 0 0