The company produces T-shirts and sews on a logo patch purchased from a licensed store. One type T-shirt is blue colored and is slightly longer than the red colored T-shirt. The budgeted direct-cost inputs for each product in 2020 are as follows: Red T-shirt Blue T-shirt Red fabric 4 yards O yards Blue fabric 0 5 yards Logo patches for the red T-shirt 1 0 Logo patches for a blue T-shirt 0 1 Direct manufacturing labor 3 hours 4 hours Data relating to finished-goods inventory for March 2020 are as follows: Red T-Shirt Blue T-Shirt 12 17 Beginning inventory in units Beginning inventory in BD (cost) Target ending inventory in units 1,440 BD 2,550 BD 22 27 Budgeted sales for March 2020 are 130 units of the Red T-Shirt and 190 units of the Blue T-Shirt. The budgeted selling prices per unit in March 2020 are 229 BD for the Red T-Shirt and 296 BD for the Blue T-Shirt. Assume the following in your answer: Unit costs of direct materials purchased and finished goods are constant in March 2020. Required: 1 Revenues budget 2. Production budget in units