allinger products inc. makes and sells grill covers. on march 31, the company had 400 covers in inventory. the company's policy is to maintain a cover inventory equal to 10% of next month's projected sales. the company expects the following sales activity for the second quarter of the year: april 4,000 units may 5,000 units june 7,000 units sales for both july and august are expected to be 8,000 units each. each completed unit of finished product requires 6 yards of a plastic material which costs $.60 per yard. the company has determined that it needs 15% of next month's raw material needs on hand at the end of each month. the company had 3,000 yards of plastic material on hand at the end of march. required: a. prepare a production budget for the second quarter of the year. b. prepare a budget for the second quarter of the year showing the projected cost of the direct materials (plastic) that will be needed.