Please help with this:

For the first quarter of 2019, do the following.
(a) Prepare a sales budget. This is similar to Illustration 21-3 on page 1088 of your textbook.
(b) Prepare a production budget. This is similar to Illustration 21-5 on page 1089 of your textbook.
(c) Prepare a direct materials budget. (Round to nearest dollar) This is similar to Illustration 21-7 on page 1091 of your textbook.
(d) Prepare a direct labor budget. (For calculations, round to the nearest hour.) This is similar to Illustration 21-9 on page 1094 of your textbook.
(e) Prepare a manufacturing overhead budget. (Round intermediate amounts to the nearest dollar.) This is similar to Illustration 21-10 on page 1094 of your textbook.
Serious Business, Inc.
The company is preparing its budget for the coming year, 2019. The first step is to plan for the first quarter of that coming year. The following information has been gathered from their managers.
Sales Information
Period	Units
November	114,000	Actual
December	102,000	Actual
January	112,000	Planned
February	113,000	Planned
March	116,000	Planned
April	125,000	Planned
May	137,500	Planned
Unit selling price	$12.00
Finished Goods Inventory Planning
The company likes to keep 10% of the next months unit sales in finished goods ending inventory.
Accounts Receivable & Collections
Sales on Account	100%
Collections Activity
Month of Sale	85%
Month after Sale	15%
Balance at 12/31/18	$185,000.00
Materials Inventory Costs & Planning
Direct Materials	Amount Used per Unit		Cost
Metal	2	lb	$0.75	lb
The company likes to keep 5% of the material needed for the next month's production in raw materials ending inventory.
Accounts Payable & Disbursements
Purchases on Account	100%
Payment Activity
Month of Purchase	50%
Month after Purchase	50%
Balance at 12/31/18	$120,000
Direct Labor & Costs
Time per Unit Production	12	minutes
Pay Rate/Hour	$8.00
Manufacturing Overhead Costs
Variable costs per direct labor hour
Indirect materials	$0.30
Indirect labor	0.50
Utilities	0.45
Maintenance	0.25
Fixed costs per month
Salaries	$42,000
Depreciation	16,800
Property taxes	2,675
Insurance	1,200
Janitorial	1,300