Self-test Daniel is a manufacturer of dining tables and chairs. You are required to prepare a number of budgets for April 2009 based on the following information.

Tables Chairs Forecast sales 40 units 100 units Selling price £500 £140 Stock at 1 April 09 20 units 40 units Material – kg per unit 12 kg 5 kg Labour hours per unit 11 hours 6 hours Material cost per kg £14 £14 Labour cost per hour £9 £9 In addition to the above, you are advised that there is administration, selling and distribution overheads budgeted at £900 for the month of April. These expenses are apportioned on the basis of total budgeted labour hours in the month.
Daniel aims to produce sufficient tables and chairs so that the closing stock is equivalent to 15 per cent of the sales for April.
You are required to prepare the following budgets:

(a) Sales budget in units and £.

(b) Production budget in units.

(c) Materials usage budget in £.

(d) Labour usage budget in £.

(e) Budgeted profit and loss in £.