The facts and figures relating to Irrigation Corporation are as follows. Irrigation Corporation produces plastic garden sprinklers. The company is preparing its budget for 2021. The first step is to plan for the first quarter of the coming year. Irrigation has collected the following information from the managers. I need direct materials purchase budget and direct labor budget

1. Sales: Sales for December 2020 102,100 units Expected sales for January 2021 113,000 units Expected sales for February 2021 112,500 units Expected sales for March 2021 116,000 units Expected sales for April 2021 125,000 units Expected sales for May 2021 137,500 units Selling price per unit $4 Irrigation likes to keep 10% of the next month's unit sales in ending inventory. All sales are on credit. 95% of the accounts receivable are collected in the month of sale and 5% of the accounts receivable are collected in the month after sale. Accounts receivable on December 31, 2020, totaled $183,780. 2. Direct Materials: Two (3) pounds of direct materials is needed to produce one unit. Irrigation likes to keep 5% of the materials needed for the next month's production in its ending inventory. Raw materials on hand on December 31, 2020, totaled 12.295 pounds. Payment for materials is made within 10 days. 70% is paid in the month of purchase, and 30% is paid after the month of purchase. Accounts payable on December 31, 2020, totaled S130.595 NB: You are to determine the price per pound logically from the information provided here. 3. Direct Labor Labor requires 10 minutes per unit for completion and is paid at a rate of $15 per hour 4. Manufacturing Overhead Indirect materials $0.35 per direct labor hour Indirect labor $0.55 per direct labor hour Utilities $0.50 per direct labor hour Maintenance $0.30 per direct labor hour Factory supervisor's salary $40,200 per month Factory Depreciation $18,600 per month Property taxes $ 2,765 per month Insurance $ 1,020 per month Repairs $ 1,030 per month