The sales department of a manufacturing company has forecast sales for Septemberto be 35,000 units. Beginning finished goods inventory on September1 is 6,000 units, and the finished goods inventory required on September 30 is2,000 units. Two pounds of Material A, at a cost of $10 per pound, is required to produce each unit. The September 1 inventory of Material A is 3,000 lb and the desired September 30inventory is 4,000 lb. Prepare a production budget and a direct materials budget for the month of September.