Please answer all :))

1. Leaf Industries is preparing its master budget for 2018. Relevant data pertaining to its sales budget are as follows: Sales for the year are expected to total 8,500,000 units. Quarterly sales are 25%, 30%, 15%, and 30%, respectively. The sales price is expected to be $3.00 per unit for the first quarter and then be increased to $3.20 per unit in the second quarter. 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total for Yr 8,500,000 Unit Sales Unit Selling Price Total Sales $3.00 $3.20 $3.20 $3.20 2. Stone Company is preparing its direct labor budget for 2018 from the following production budget based on a calendar year: Quarter Units 70,000 40,000 35,000 65,000 Each unit requires 4 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. | | 1 70,000 2 40,000 3 | 35,000 4 65,000 Total 210,000 Units produced Direct Labor Time per unit Total required DL Hours DL cost per hour Total Direct labor Cost $22 HINT: original Wage * 1.10 = new wage 3. Garver Industries has budgeted the following unit sales: 2018 Units January 12,000 February 8,500 March 10,000 April 11,000 May 15,000 The finished goods units on hand on December 31, 2017, was 2,500 units. Each unit requires 3 pounds of raw materials that are estimated to cost an average of $5 per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to 25% of next month's anticipated sales. They also have a policy of maintaining a raw materials inventory at the end of each month equal to 30% of the pounds needed for the following month's production. There were 9,640 pounds of raw materials on hand at December 31, 2017. Instructions For January and February 2018, prepare (1) a production budget and (2) a direct materials budget. Please round any decimals up to the next dollar or unit