Shown below are the expected unit sales for Jacks Company for the first quarter: In addition, expected sales in April and May are 4,000 and 5,000 units, respectively. They have a policy of maintaining a level of ending units sufficient to meet 90% of their sales demand for the following month. Each finished unit requires four pounds of direct materials. At the beginning of the year, they had 6,000 pounds of direct materials on hand. They desire ending materials for each month sufficient to meet the following month's production demands. Each pound of direct materials costs $2. Required: a. Prepare the production budget for the first quarter. b. Prepare the purehases budget for the first quarter