Information about Roboto, a product sold by Roberts, Inc. is as follows: Each unit requires four pounds of material X37. Roberts is planning raw materials needs for the second quarter. Inventory requirements are as follows:

a.	The finished goods inventory on hand at the end of each month must be equal to 3,000 units plus 32% of the next months sales. The finished goods inventory on March 31 is budgeted based on this requirement.
b.	The raw materials inventory on hand at the end of each month must be equal to one-half of the following months production needs for raw materials. The raw materials inventory on March 31 for material X37 is budgeted based on this requirement.
c.	The company maintains no work in process inventories.

A sales budget for Roboto for the second and third quarters of the year follows.

	Budgeted Sales in Units
April	50,000
May	60,000
June	80,000
July	45,000
August	30,000
September	20,000

Required:
1.	Prepare a production budget for Roboto for the months April, May, June and July.

2.

Prepare a direct materials budget showing the quantity of material X37 to be purchased for April, May, June and for the quarter in total.