Production budget and direct materials budget The sales department of F. Pollard Manufacturing Co. has forecast sales in March to be 20,000 units. Additional information follows: Finished goods inventory, March 1 Finished goods inventory required, March 31 3,000 units Materials used in production: 1,000 units - repare une tollowing: a. A production budget for March (in units). b. A direct materials budget for the month (in units and dollars)