please prepare Direct material budget.

Sales data \begin{tabular}{|l|l|} \hline Date & Units \\ \hline Nov & 112,000 \\ \hline Dec & 102,000 \\ \hlineJan & 113,000 \\ \hline Feb & 112,500 \\ \hline March & 115,000 \\ \hline April & 120,000 \\ \hline May & 130,500 \\ \hline \end{tabular} Unit price $40 Desired ending inveontry 12% of pervious month All sales are on credit Collection of account receavble \begin{tabular}{l} In the month of s \\ in the subsequen \\ Uncollectaibe \\ \hline Direct Materials \end{tabular} Direct Material per unit 3 pounds Price per Pound $4 Desired Inventory of DM Of next month 5% production Production Budget Sales (in units) Units to be Produced Total Required Inventory Less: Beiginning Inventory