please slove b,d,e

The data below pertains to the third quarter of Lulu Company which manufactures toys. Below is the estimated sales (in units): July August September October November December 80,000 64,000 70,000 55,000 40,000 30,000 a. The selling price of each toy is $12.00 per unit. b. All sales are on account. Based on past experience, sales are collected in the following pattern: Month of sale Month following sale Uncollectible 45% 50% 5% c. Sales for June totaled $180,000. d. The company maintains finished goods inventories equal to 20% of the following month's sales. e. Each toy requires 4 pounds of raw materials. f. The company requires that the ending inventory of raw materials be equal to 15% of the following month's production needs. g. The raw material costs $2.00 per pound. h. 50% of a month's purchases of raw materials is paid for in the month of purchase; the remainder is paid for in the following month. i. The accounts payable on June 30 will be $80,000. Required: Prepare: a. Prepare a sales budget, by month and in total, for the Third quarter. (3 marks) b. Prepare a schedule of expected cash collections, by month and in total, for the Third quarter. (15 marks) c. Prepare a production budget for each of the months July, August, September and October. (10 marks) d. Prepare a direct materials budget, by month and in total, for the Third quarter. (12 marks) e. Prepare a schedule of expected cash disbursements, by month and in total, for the Third quarter. (15 marks)