I need help creating the Direct Raw Materials Budget (lbs & US$) for this problem.

1 Input Data (US$) 30 2 31 US$1.25 Selling & Administrative (S&A) Costs Variable S&A cost per unit sold Fixed S&A cost per month Depreciation in fixed S&A cost 3 32 Expected 2,500 6,000 US$63,000 US$10,000 4 33 5 34 Budgeted Sales April (units) May (units) June (units) July (units) August (units) 6 3,000 35 Other Cash Outflows 7 2,500 36 8 2,000 37 Cash dividends paid each month Equipment purchases May Equipment purchases June US$15,000 US$47,820 US$154,600 9 38 10 Selling price/unit US$120.00 39 11 40 12 Cash Collection Pattern 41 20% Desired Ending Inventory Finished goods Raw materials Cash 13 40% 42 Month of sale Following month Uncollectible 40% US$30,000 14 43 55% 5% 15 44 16 45 Beginning Account Balances on March 31 Cash 17 46 18 Cash Payments for Materials Month of purchase Following month 40% 47 US$37,745 US$132,000 US$30,750 US$75.00 19 60% 48 20 49 21 50 Accounts receivable Finished goods inventory (at US$75/unit) Finished goods cost per unit Finished goods inventory (units) Raw materials (at US$7.00/1b.) Raw materials (lb.) Accounts payable 410 22 5 51 US$32,200 23 US$7.00 52 4,600 24 0.5 53 US$55,000 25 Production Requirements Raw material per unit (lb.) Raw material cost per lb. Direct labor hours per unit Direct labor rate per hour Variable manufacturing overhead rate per direct labor hour Fixed manufacturing overhead cost per month Depreciation in Fixed manufacturing overhead US$40.00 54 26 US$10 55 US$520,000 US$1,800,000 56 27 US$57,950 57 Land Buildings and equipment Accumulated depreciation Common stock Retained earnings (US$750,000) 28 US$20,000 58 US$500,000 US$1,247,695 29 59