Soprano Co. is in the process of preparing the second quarter budget for 2019, and the following data have been assembled:

• The company sells a single product at a selling price of $40 per unit. The estimated sales volume for the next six months is as follows:

  March	6,400	units	June	8,300	units
  April	7,300	units	July	9,200	units
  May	10,100	units	August	6,200	units

• All sales are on account. The company's collection experience has been that 43% of a month's sales are collected in the month of sale, 52% are collected in the month following the sale, and 5% are uncollectible. It is expected that the net realizable value of accounts receivable (i.e., accounts receivable less allowance for uncollectible accounts) will be $133,120 on March 31, 2019.
• Management's policy is to maintain ending finished goods inventory each month at a level equal to 51% of the next month's budgeted sales. The finished goods inventory on March 31, 2019, is expected to be 3,723 units.
• To make one unit of finished product, 5 pounds of materials are required. Management's policy is to have enough materials on hand at the end of each month to equal 43% of the next month's estimated usage. The raw materials inventory is expected to be 18,765 pounds on March 31, 2019.
• The cost per pound of raw material is $4.00, and 72% of all purchases are paid for in the month of purchase; the remainder is paid in the following month. The accounts payable balance for raw material purchases is expected to be $42,911 on March 31, 2019.

Required: a. Prepare a sales budget in units and dollars, by month and in total, for the second quarter (April, May, and June) of 2019.

b. Prepare a schedule of cash collections from sales, by month and in total, for the second quarter of 2019.

c. Prepare a production budget in units, by month and in total, for the second quarter of 2019.

d. Prepare a materials purchases budget in pounds, by month and in total, for the second quarter of 2019. (Do not round intermediate calculations.)

e. Prepare a schedule of cash payments for materials, by month and in total, for the second quarter of 2019. (Do not round intermediate calculations.)