The managerial accountant of Bahrain Corporation collected the following expected data for the first quarter next year 2014:

Statements	Month
	Jan	Feb	March
The expected sales unites	5,000	5,300	5,900
The expected sales price	$10	$10	$10
The expected ending finished goods inventory	1,000	500	800
Beginning finished goods inventory	1,200
The estimated units of ending direct materials inventory	30,000	35,000	30,000
The units of beginning direct materials inventory	25,000
Cost per one gram of direct materials	$1.30	$1.30	$1.30
direct materials per unit	15 gram

Required: Prepare the following operating budgets:

1. Sales Budget.
2. The Production Budget.
3. The Direct Materials Purchases Budget.