Pina Colada Manufacturing manufactures two products (1) Regular and (2) Deluxe. The budgeted units to be produced are as follows: Units of Product Regular Deluxe 2022 Total July 11.100 15,000 26,100 August 5,700 10.400 16,100 8,600 13.700 22,300 September October 7.700 12,500 20,200 It takes 3 pounds of direct materials to produce the Regular product and 6 pounds of direct materials to produce the Deluxe product. It is the company's policy to maintain an inventory of direct materials at the end of each month equal to 30% of the next month's production needs for the Regular product and 20% of the next month's production needs for the Deluxe product. Direct materials Inventory on hand at June 30 were 9.990 pounds for the Regular product and 18.000 pounds for the Deluxe product. The cost per pound of materials is $6 for the Regular product and $8 for the Deluxe. Prepare separate direct materials budgets for each product for the third quarter of 2022 PINA COLADAMANUFACTURING Direct Materials Budget-Regular July August $ $ $ $ September Total $ TA $ TA $ -- JIU - 14 PINA COLADAMANUFACTURING Direct Materials Budget-Deluxe July August $ $ $ $ September Total I $ $ $