Ornamental Sculptures Mfg. manufactures garden sculptures. Each sculpture requires 9 pounds of direct materials at a cost of $4 per pound and 0.4 direct labor hours at a rate of $20 per hour. Variable manufacturing overhead is charged at a rate of $2 per direct labor hour. Fixed manufacturing overhead is $4,200 per month. The companys policy is to maintain direct materials inventory equal to 30% of the next months materials requirement. At the end of February the company had 5,380 pounds of direct materials in inventory. The companys production budget reports the following.

Production Budget	March		April		May
Units to be produced	3,900		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.