Whispering Winds Manufacturing manufactures two products, (1) Regular and (2) Deluxe. The budgeted units to be produced are as follows: Units of Product 2022 Regular Deluxe Total July 11,300 15,700 27,000 August 5,200 10.100 15,300 September 9.100 13,800 22,900 October 7,500 12,900 20,400 It takes 2 pounds of direct materials to produce the Regular product and 5 pounds of direct materials to produce the Deluxe product. It is the company's policy to maintain an inventory of direct materials at the end of each month equal to 30% of the next month's production needs for the Regular product and 20% of the next month's production needs for the Deluxe product. Direct materials inventory on hand at June 30 were 6,780 pounds for the Regular product and 15,700 pounds for the Deluxe product. The cost per pound of materials is $6 for the Regular product and $8 for the Deluxe. Prepare separate direct materials budgets for each product for the third quarter of 2022. Prepare separate direct materials budgets for each product for the third quarter of 2022. WHISPERING WINDSMANUFACTUR Direct Materials Budget-Regular July Auge $ $ $ $ LA Prepare separate direct materials budgets for each product for the third quarter of 2022. PERING WINDSMANUFACTURING irect Materials Budget-Regular ly August September Total $ $ $ $ $ WHISPERING WINDSMANUFACTUR Direct Materials Budget-Deluxe July Augu $ $ $ $ PERING WINDSMANUFACTURING irect Materials Budget-Deluxe ly August September Total $ $ $ $ $