This is all the information provided. Sales figures and production figures have to be found with the information provided.

Noche Building Blocks is preparing its budget for 2021. Production will be as follows:
		Qtr 1 2021	Qtr 2 2021	Qtr 3 2021	Qtr 4 2021	Qtr 1 2022
Production (in blocks)		600,000	625,000	700,000	850,000	650,000
Each block requires 3.0 pounds of the raw material blockrock, and each pound of blockrock costs $0.50.
Noche projects it will have 325,000 pounds of blockrock on hand at the end of 2020 and wants to have
an ending inventory each quarter of 20% of the next quarter's production needs. Prepare the direct
materials purchases budget in both pounds and dollars by quarter and in total for the year 2021.

Gretchen and Gilbert has projected the revenues for the next several months. Typically, 30% of sales
are cash sales, with the remainder of the sales on credit. Of the credit sales, 15% are typically collected in the
month of the sale, 60% are collected in the month following the sale, 23% are collected in the 2nd month
following the sale, and 2% are deemed uncollectible. The sales estimates follow:
Nov-20		$ 580,000
Dec-20		600,000
Jan-21		550,000
Feb-21		650,000
Mar-21		750,000
Apr-21		725,000
May-21		700,000
Prepare the cash receipts budget for the first quarter of 2021