Swifty Manufacturing manufactures two products. (1) Regular and (2) Deluxe. The budgeted units to be produced are as follows: Units of Product 2022 Regular Deluxe Total 10.100 15,900 26,000 July August 5.900 11,300 17.200 September 9,000 14.500 23.500 October 7,800 12,100 19.900 It takes 3 pounds of direct materials to produce the Regular product and 6 pounds of direct materials to produce the Deluxe product. It is the company's policy to maintain an inventory of direct materials at the end of each month equal to 30% of the next month's production needs for the Regular product and 20% of the next month's production needs for the Deluxe product. Direct materials inventory on hand at June 30 were 9,090 pounds for the Regular product and 19,080 pounds for the Deluxe product. The cost per pound of materials is $6 for the Regular product and $8 for the Deluxe. Prepare separate direct materials budgets for each product for the third quarter of 2022. SWIFTYMANUFACTURING Direct Materials Budget-Regular July August