David Inc. is preparing its master budget for the second quarter. The following sales and production data have been forecasted: April May June July August Unit Sales 400 500 520 480 540Finished goods inventory on March 31: 120 unitsRaw materials inventory on March 31: 450 poundsDesired ending inventory each month: Finished goods: 30% of next months sales Raw materials: 25% of next months production needsNumber of pounds of raw material required per finished unit: 4 lb.Number of direct labor hours to produce each unit: 3 hours Labor rate per hour: $10(a) How many units should be produced during April and May?(b) How many pounds of raw materials should be purchased in April?(c) What is the budgeted labor cost for April?