thanks in advance.

A) already done but figured it might be needed for the rest of the question

B) production budget

C) dirdct materials budget

Sheffield Company is preparing its master budget for 2025. Relevant data pertaining to its sales, production, and direct materials budgets are as follows. Sales. Sales for the year are expected to total 1,260,000 units. Quarterly sales are 20%,25%,25%, and 30\%, respectively. The unit selling price is expected to be $40 for the first three quarters and $47 beginning in the fourth quarter. Sales in the first quarter of 2026 are expected to be 10% higher than the budgeted sales for the first quarter of 2025. Production. Management desires to maintain the ending finished goods inventories at 25% of the next quarter's budgeted sales volume. Direct materials. Each unit requires 2 pounds of raw materials at a cost of $11 per pound. Management desires to maintain raw materials inventories at 10% of the next quarter's production requirements. Assume the production requirements for first quarter of 2026 are 567,000 pounds. Prepare the sales, production, and direct materials budgets by quarters for 2025 . SHEFFIELD COMPANY Sales Budget For the Year Ending December 31, 2025 \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & \multicolumn{7}{|c|}{ Quarter } \\ \hline & & 1 & & 2 & & 3 & & 4 \\ \hline Expected Unit Sales & & 252000 & & 315000 & & 315000 & & \\ \hline Unit Selling Price & $ & 40 & $ & 40 & $ & 40 & $ & \\ \hline Total Sales & $ & 10080000 & $ & 12600000 & $ & 12600000 & $ & \\ \hline \end{tabular} SHEFFIELD COMPANY Sales Budget For the Year Ending December 31, 2025 Quarter \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & & & & 1 & 4 & \multicolumn{2}{|c|}{ Year } \\ \hline 252000 & & 315000 & & 315000 & & 378000 & & 1260000 \\ \hline-1 & & & & & & & & \\ \hline 40 & $ & 40 & $ & 40 & $ & 47 & & \\ \hline 10080000 & $ & 12600000 & $ & 12600000 & $ & 17766000 & $ & 53046000 \\ \hline \end{tabular} SHEFFIELD COMPANY Production Budget For the Year Ending December 31, 2025 SHEFFIELD COMPANY Production Budget For the Year Ending December 31, 2025 Quarter SHEFFIELD COMPANY Direct Materials Budget For the Year Ending December 31, 2025 Units to be Produced Direct Materials Per Unit Total Pounds Needed for Production Add Desired Ending Direct Materials (Pounds) Total Materials Required Less Beginning Direct Materials (Pounds) Total Materials Required SHEFFIELD COMPANY Direct Materials Budget For the Year Ending December 31, 2025 Quarter Total Pounds Necded for Production Add Desired Ending Direct Materials (Pounds) Total Materials Required Less : Beginning Direct Materials (Pounds) Total Materials Required Cost per Pound Total Cost of Direct Materials Purchases Question 5 of 11 11.5