Pet Transport Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables:

Inventory information, direct materials

Pet Transport accounts for direct materials using a FIFO cost flow assumption.
Sales and inventory information, finished goods

Pet Transport uses a FIFO cost flow assumption for finished goods inventory.
Pet Transport uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these activities are $100 per setup hour, $5 per machine hour, and $16 per inspection hour. Other information follows:

Nonproduction fixed costs for March equal $36,000, of which half are salaries. Salaries are expected to increase by 5% in April. The only variable nonproduction cost is sales commission, equal to 1% of sales revenue.
REQUIRED
Prepare the following for April:
1. Revenue budget.
2. Production budget in units.
3. Direct material usage budget and direct material purchases budget.
4. Direct manufacturing labour cost budget.
5. Manufacturing overhead cost budgets for each of the three activities.
6. Budgeted unit cost of ending finished goods inventory and ending inventories budget.
7. Cost of goods sold budget.
8. Non-manufacturing costs budget.
9. Budgeted income statement (ignore income taxes).

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Input prices Direct materials Plastic Metal S4 per kilogram S3 per kilogram S10 per direct manufacturing labour-hour Direct manufacturing labour Input quantities per unit of output Cat-allac Dog-eriffic Direct materials Plastic Metal 4 kilograms 0.5 kilograms 3 hours 10 MH 6 kilograms 1 kilogram 5 hours 18 MFH Direct manufacturing labour-hours (DMLHH) Machine hours (MII) Beginning inventorv Target ending inventory Cost of beginning inventory Plastic 250 kilograms 380 kilograms $950 Metal 60 kilograms 55 kilograms $180 Cat-allac Dog-eriffic 300 250 15 30 S5,580 500 160 Expected sales in units Selling price Target ending inventory in units Beginning inventory in units Beginning inventory in dollars 15 S1,500 Number of units per batch Setup time per batch Inspection time per batch Cat-allac 20 1.5 hours 0.5 hour Dog-eriffic 15 1.75 hours 0.6 hour