=+Set-up time per batch 1.25 hours 2.00 hours Inspection time per batch 0.5 hour 0.6 hour Non-manufacturing fixed costs for March equal $32000, of which half are salaries. Salaries are expected to increase 5% in April.

The only variable non-manufacturing cost is sales commission, equal to 1% of sales revenue.

Required Prepare the following for April:

1 revenues budget