Vista Electronics, Inc. manufactures two different types of coils used in electric motors. In the fall of the current year, Erica Becker, the controller, compiled the following data.

• Sales forecast for 20x0 (all units to be shipped in 20x0):

• Raw-material prices and inventory levels:

• Use of raw material:

• Direct-labor requirements and rates:

• Finished-goods inventories (in units):

• Production overhead:

Required: Prepare the following budgets for 20x0.
1. Sales budget (in dollars).
2. Production budget (in units).
3. Raw-material purchases budget (in quantities).
4. Raw-material purchases budget (in dollars).
5. Direct-labor budget (in dollars).
6. Production-overhead budget (in dollars).

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Product Light coil Units Price 60,000 $120 Heavy coil.. 40,000 170