Please create three direct material budgets for each of the three materials listed. I provided the production budget to draw nunbers from to create the direct material budgets. Zoom in on excel photo to see numbers clearly.

4. There are three types of raw material used in the production of Rooster Pull Toys. Plastic # 25 (P#25) is a very compact material that is purchased in powder form Each Rooster Pull Toy requires 0.4 kilograms of P# 25, at a cost of $30.00 per kilogram. This is an increase of $6.00 from 2019. The supplier of P#25 tends to be somewhat erratic so Toys4U finds it necessary to maintain an inventory 1A balance equal to 50% of the following month's production needs as a precaution against stock-outs. A wooden wheel assembly is purchased in kit form, and is attached during the assembly process. For a small premium, Toys4U has made a JIT agreement with the supplier which includes on-time and quality assurances. Each Rooster Pull Toy uses two kits, which cost $1.80 each The final component for the toy is a length of sisal rope which is used to pull the toy along the ground or floor. The rope is supplied by a student entrepreneur, who must be paid in cash. On the first day of every month she delivers exactly the right amount to manufacture the budgeted number of units for that month. It costs $1.00 per meter and Toys4U uses 0.6 meters for each Rooster Pull Toy. Toys 4U Corp Schedule of Expected Cash Collections For the year ended December 31, 2020 Feb Mar Jan. Apr. May Jun Aue Sep Oct. Nov Dec. Yean 8 from November t from December an eb ar or ay un 60.919 20,475 149,250 14.250 60919 128250 81,225 14,250 22,500 112,500 22,500 112.500 14250 112.500 22.500 34250 143.250 24750 187,500 17,500 23,750 75,000 375,000 47.500h 497500 375,000 75,000 47,500 497500 375,000h 75,000 47,500 497500 187,500 37.500 23.750 248,750 ep Oct 187,500 37,500 23,750 24,750 412,500 82,500 52,250 47,250 562,500 112.500 675000 Bec 0 50,000 149250 224,250 310000 4929,144 301.669 216,225 426750 47750 407500 272.5004 473,750 668750 914.750 Toys Corp Production Budget For the year ended December 31, 2020 Des. Jan Feb Mar Apr May Jl SeR 5,000 1250 6,250 1250 Oct Yean udgeted sales in units dd desired ending inw of finhed goods 30.000 2.500 30,000 1259 1.000 3750 3000 750 3000) 3.000 5.000 10.000 S.000 15.000) 20,000 825 100000 825 10082 750 1250 2500 2500 2.750 5,000 otal needs 3750 750 4250 7500 12.500 12,500 11,250 7,750 4750 20,000 20425 2.500 8,750 12s0 6,500 ess beginning inv of Sinished geods equired Production A.750 16,250 750 750 750 1250 2,500 10.000 2500 10.000 2,750 5,000 825 3000 3000 3500 6250 5000 12,000 15.825 100,000 33 34 Pr 35 For the year 36 37 Feb 38 Jan Mar Apr May Jun Budgeted sales in units Add: desired ending inv. of finished goods Total needs Less: beginning inv. of finished goods Required Production 39 3,000 3,000 3,000 1250 4,250 750 3,500 5,000 2,500 10,000 2,500 12,500 2,500 10,000 10,000 2,500 12,500 2.500 10,000 750 750 3,750 40 3,750 750 3,000 7,500 1.250 6,250 41 42 750 3,000 43 44 45 A6 Production Budget For the year ended December 31, 2020 35 36 37 Lay Jul Aug Sep Oct Nov Dec Year 38 Jun 39 10,000 10,000 10,000 5,000 5,000 11,000 15,000 20,000 100,000 1,250 11,250 40 2,500 2,500 12,500 1250 2,750 3,750 5,000 825 825 14,750 2,750 12,000 41 12,500 6,250 7,750 20,000 20,825 100,825 825 42 2,500 10,000 2,500 2,500 8,750 1,250 1,250 3,750 5,000 15,825 43 10,000 5,000 6,500 16,250 100,000 44 45 46 Toys 4U Corp. Direct Materials Budget #1- Plastic # 25 47 48 For the year ended December 31, 2020