Symphony Electronics produces wireless speakers for outdoor use on patios, decks, etc. Their most popular model is the All Weather and requires four separate XL$12$ components per unit. The company is now planning raw material needs for the second quarter. Sales of the All Weather are the highest in the second quarter of each year as customers prepare for the summer season. The company has the following inventory requirements:

The finished goods inventory on hand at the end of each month must be equal to $17,600$ units plus $10\%$ of the next month$$s sales. The finished goods inventory on March $31$ is budgeted to be $26,900$ units.

The raw materials inventory on hand at the end of each month must be equal to $20\%$ of the following month$$s production needs for raw materials. The raw materials inventory on March $31$ for XL $12$ is budgeted to be $98,200$ components.

The company maintains no work in process inventories.

A sales budget for the All Weather speaker is as follows:

Budgeted Sales in Units

April $123,000$

May $156,000$

June $217,000$

July $116,000$

August $60,200$

Required:

$1.$ Prepare a production budget for the All Weather for April, May, June and July.

$2.$ Prepare a direct materials purchases budget showing the quantity of XL $12$ components to be purchased for April, May and June and for the quarter in total.