Trebblehorn Industries has adopted the following sales budget for the first 3 months of 2017. Month Units January 11,000 February 15,000 March 13,000 Management requires 30% of next month sales to be in ending inventory. Each unit requires 5 pounds of raw materials costing $3 per pound. Management wants to have a raw materials inventory at the end of the month equal to 35% of next month's production requirements. April's expected sales are 12,000 with a total of 13,500 required for production Based off this information prepare a production and direct materials budget. Trebblehorn Industries Production Budget Quarter 1 January February March Expected Unit Sales Add: Desired Ending Total Required Less: Beginning Total Units to Produce Trebblehorn Industries Direct Materials Budget Quarter 1 February January March Required Units to Produce DM per Unit Total pounds needed Add: Desired Ending Total required Less: Beginning DM to purchase Cost per Pound Total Cost of DM Purchases