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37 Ornamental Sculptures Mig. manufactures garden sculptures. Each sculpture requires 9 pounds of direct materials at a cost of $2 per pound and 0.4 direct labor hours at a rate of $16 per hour. Variable manufacturing overhead is charged at a rate of $3 per direct labor hour. Fixed manufacturing overhead is $3.400 per month. The company's policy is to maintain direct materials inventory equal to 30% of the next month's materials requirement. At the end of February the company had 4.780 pounds of direct materials in inventory. The company's production budget reports the following. 25 Production Budget March Units to be produced 3, 608 April May points 5 208 5, 708 26 02-59-12 (1) Prepare direct materials budgets for March and April. (2) Prepare direct labor budgets for March and April. (3) Prepare factory overhead budgets for March and April Book Complete this question by entering your answers in the tabs below Required 1 Required 2 Required 3 Prepare direct materials budgets for March and April ORNAMENTAL SCULPTURES MFG Direct Materials Budget For the Months of March and April March April Budgeted production (units) Materials requirements per unit (lbs.) Materials needed for production (lbs.) Budgeted ending inventory (Ibs. Total materials requirements (Ibs.) Budgeted beginning inventory (Ibs.) Materials to be purchased (los.) Direct material cost per lb. Total budgeted direct materials Required 2 )