Requirement 1. Prepare a production budget for each month in the first quarter of the year, including production in units for each month and for the quarter. Gable Manufacturing Production Budget For the Months of January through March January February March Quarter Unit sales 3,900 3,700 3,100 10,700 Plus: Desired ending inventory 370 310 450 450 Total needed 4,270 4,010 3,550 11,150 Less: Beginning inventory 390 370 310 390 Units to produce 3,880 3,640 3,240 10,760 Part 2 Requirement 2. Prepare a direct materials budget for the polypropylene for each month in the first quarter of the year, including the pounds of polypropylene required and the total cost of the polypropylene to be purchased. Start by preparing the direct materials budget through the total quantity needed, then complete the budget. Gable Manufacturing Direct Materials Budget For the Months of January through March January February March Quarter Units to be produced Multiply by: Quantity of direct materials needed per unit Quantity needed for production Plus: Desired ending inventory of direct materials Total quantity needed