The production department of Priston Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year.

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	8,000	9,000	10,000	7,000

In addition, the beginning raw materials inventory for the 1st Quarter is budgeted to be 3,600 pounds and the beginning accounts payable for the 1st Quarter is budgeted to be $15,200.

Each unit requires three pounds of raw material that costs $3.00 per pound. Management desires to end each quarter with a raw materials inventory equal to 15% of the following quarters production needs. The desired ending inventory for the 4th Quarter is 5,250 pounds. Management plans to pay for 60% of raw material purchases in the quarter acquired and 40% in the following quarter. Each unit requires 0.25 direct labor-hours and direct labor-hour workers are paid $11 per hour.

Prepare the company's direct materials budget for the upcoming fiscal year. Prepare a schedule of expected cash for purchases of materials for the upcoming fiscal Complete the company direct labor budget for the upcoming fiscal year, assuming that the direct labor