Westeros INC prepared the following sales budget for its sandbox product.

		Sales Budget
January	February	March	April	May
Budgeted Unit Sales	70,000	65,000	75,000	80,000	70,000
Unit price	$ 2.00	$ 2.00	$ 2.00	$ 2.00	$2.00
Budgeted Sales	$140,000	$ 130,000	$ 150,000	$ 160,000	$140,000

Additional data about the company include the following.

The company requires that 25% of the next month's sales be on hand at the end of each month. The company's policy is to begin each month with an inventory of direct materials equal to 30% of that month's direct material requirements. The price of sand is $0.35 per pound Each unit requires 3 pounds of sand. Each unit requires 0.8 hours of direct labor, and the hourly cost of direct labor is $18. The company does not pay overtime. All sales are on account. The company makes collections on sales according to the following schedule:

30% in month of sale

60% in month following sale

10% in second month following sale

1. Required.Prepare thebudget report of cash collectionsfor March.
2. Required. Prepare the production budget report for March.
3. Required. Prepare thedirect materials budget report for March.
4. Required. Prepare thedirect labor budget report for March.