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PROBLEM #2: Mona Pet Supplies' marketing manager and production manager have determined the sales forecast and the required production of their LED dog collars for the next six months. Budgeted production requirements of dog collars in units is as follows: May 70,000 June 72,000 July 80,000 August 85,000 D September 82.000 October 78,000 Each dog collar requires 4 LED lights. Each LED light costs $0.15 and the supplier has been a little unpredictable; consequently, the company wants to have on hand at the end of each month 50% of the following month's production needs. Required: 1. Prepare a direct materials budget for LED lights for the 3rd quarter of the calendar year. List total quantity for each month and the total for the quarter. 2. What is Mona Pet Supplies' estimated cost for LED lights in July and August