(Comprehensive) Reliable Appliance Company produces and sells two kitchen appliances: mixers and doughmakers. In July 1999, Reliable’s budget department gathered the following data to meet budget requirements for 2000.

2000 PROJECTED SALES Product Units Price Mixers 60,000 $ 50 Doughmakers 40,000 120 2000 INVENTORIES (UNITS)

Expected Desired Product 1/1/00 12/31/00 Mixers 15,000 20,000 Doughmakers 4,000 5,000 To produce one unit of each product, the following major internal components are used (in addition to the plastic housing for products, which is subcontracted in a subsequent operation):

Component Mixer Doughmaker Motor 1 1 Beater 2 4 Fuse 2 3 Projected data for 2000 with respect to components are as follows:

Anticipated Expected Inventory Desired Inventory Component Purchase Price 1/1/00 12/31/00 Motor $15.00 2,000 3,600 units Beater 1.25 21,000 24,000 units Fuse 2.00 6,000 7,500 units Projected direct labor requirements for 2000 and rates are as follows:
Product Hours per Unit Rate per Hour Mixers 2 $7 Doughmakers 3 9 Overhead is applied at a rate of $5 per direct labor hour.
Based on the above projections and budget requirements for 2000 for mixers and doughmakers, prepare the following budgets for 2000:

a. Sales budget (in dollars).

b. Production budget (in units).

c. Internal components purchases budget (in units).

d. Internal components purchases budget (in dollars).

e. Direct labor budget (in dollars). (CPA adapted)