Soprano Company is in the process of preparing the second quarter budget for 2022, and the following data have been assembled:

• The company sells a single product at a selling price of $44 per unit. The estimated sales volume for the next six months is as follows:

March	6,300 units	June	8,500 units
April	7,100 units	July	9,300 units
May	10,300 units	August	6,500 units

• All sales are on account. The company's collection experience has been that 40% of a month's sales are collected in the month of sale, 52% are collected in the month following the sale, and 8% are uncollectible. It is expected that the net realizable value of accounts receivable (i.e., accounts receivable less allowance for uncollectible accounts) will be $144,144 on March 31, 2022.
• 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, 2022, is expected to be 3,621 units.
• To make one unit of finished product, 3 pounds of materials are required. Management's policy is to have enough materials on hand at the end of each month to equal 42% of the next month's estimated usage. The raw materials inventory is expected to be 11,002 pounds on March 31, 2022.
• The cost per pound of raw material is $4.00, and 80% 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 $18,139 on March 31, 2022.

Required:

1. Prepare a production budget in units, by month and in total, for the second quarter of 2022.
2. Prepare a materials purchases budget in pounds, by month and in total, for the second quarter of 2022.
3. Prepare a schedule of cash payments for materials, by month and in total, for the second quarter of 2022.