I am not sure how to do these two problems.

For the 3rd question, the cost to produce each tire is $15. Thanks

2. Pat's pacifiers sells pacifiers for $1.25 each. The marketing department prepared the following first-quarter sales forecast: January 125,000 February 135,000 March 170,000 Total 430,000 Pat tries to maintain 10% of the next month's forecasted sales in inventory. January's beginning inventory was 14,000. April sales are expected to be 195,000. Prepare a sales budget and a production budget for each month of the quarter. 3. Babs' Bicycles produces and sells bicycles. The production manager prepared the following second-quarter production forecast: April 60,000 May 35,000 June 80,000 Total 175,000 Each bicycle requires two identical tires. Babs tries to maintain 10% of the next month's forecasted raw materials required in inventory. April's beginning inventory was 6,000. July production is expected to be 75,000. Prepare the direct materials purchase budget