Swim Land Corporation (SLC) is a manufacturing company that makes swimming equipment such as goggle, swim flippers and kickboards. You are working as the managerial accountant and are helping the product manager create a direct materials budget for the swim flippers the upcoming year. SCL has projected the following production budget for flippers for the coming first quarter. Five pounds of raw materials are used per unit. The production manager wants ending direct material inventory level to be 8% of tho following month's production needs. Production Units Tip: you may want to prepare a full direct materials budget for all three months and then answer the questions below. a) What is the beginning inventory for February? Round your answer to the nearest whole number, do not enter any decimal places, dollar signs, or commas. E.g. if your answer is 1,000 enter it as 1000 . Answer: b) What is the required direct materials ending inventory (i.e. how much extra ending inventory is needed) for February? Round your answer to the nearest whole number. do not enter any decimal places, dollar signs, or commas. E.g. If your answer is 1,000 enter it as 1000 . Answer: c) What is the budgeted direct materials production needs (i.e. what amount of materials would SLC need to buy) for the month of February? Round your answer to the nearest whole number, do not enter any decimal places, dollar signs, or commas. E.g. If your answer is 1,000 enter it as 1000