Lens Junction estimates selling 16,000 units in January and 18,000 units in February for $46 each. Each lens requires 2 pounds of silicon costing $2.50 per pound, 3 ounces of solution costing $53 per ounce, and 30 minutes of direct labor at a rate of $18 per hour. The company needs to prepare sales, production, direct materials budgets for silicon and solution, and a direct labor budget.