The data below pertains to the third quarter of Al Ain Company which manufactures toys.

Below is the estimated sales (in units):

July	20,000
August	50,000
September	65,000
October	42,000
November	40,000
December	35,000

1. The selling price of the toys is $10 per unit.
2. All sales are on account. Based on past experience, sales are collected in the following pattern:

Month of sale	25%
Month following sale	70%
Uncollectible	5%

3. Sales for June totaled $400,000.
4. The company maintains finished goods inventories equal to 20% of the following month's sales. This requirement will be met at the end of June.
5. Each toy requires 3 pounds of raw materials.
6. The company requires that the ending inventory of raw materials be equal to 20% of the following month's production needs.
7. The raw material costs $1.50 per pound.
8. 40% of a month's purchases of raw materials is paid for in the month of purchase; the remainder is paid for in the following month.

1. The accounts payable on June 30 will be $80,000.

Required: prepare

1-Prepare a sales budget, by month and in total, for the quarter

2- Prepare a schedule of expected cash collections, by month and in total, for the quarter.

3- Prepare a production budget for each months of the quarter

4- Prepare a direct materials budget, by month and in total, for the quarter

5-Prepare a direct materials budget, by month and in total, for the quarter