please solve all parts

PART 2 (20 minutes) Templeton Corporation produces windows used in residential construction. The company expects to produce 44,550 units in the first quarter, 55,110 units in the second quarter, 56,980 units in the third quarter, and 52,460 units in the fourth quarter. With regards to direct materials, each unit of product requires 12 square feet of a cost of $1.50 per square foot. Management prefers to maintain ending raw matis at inventory equal to 10 percent of next quarter's materials needed in production. materials inventory at the end of the fourth quarter budget period is estimated 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 third quarter. 2. Prepare a direct labor budget for the third quarter