PART 2(20 minutes ) Company expects to produce 44,550 units in the first quarter, 55,110 units in the a cost of $1.50 per squaterials, each unit of product requires 12 square feet of glass at inventory equal to 10 percent. Management prefers to maintain ending raw materials materials inventory at the ent of next quarter's materials needed in production. Raw 65,000 square feet. With regards to direct labor, each unit of product requires 2 labor hours at a cost of $15 per hour. Required: 1. Prepare a direct materials purchases budget for the second quarter. 2. Prepare a direct labor budget for the second quarter