The following information is known about Marilyn Company:
● The company anticipates sales of 20,000 units in July.
● The company plans to have 3,000 units at the end of July as desired ending inventory.
● 1,400 units are on hand at the beginning of July.
● Each unit requires 2 direct labor hours at $8 per hour.
● Each unit requires 3 feet of direct materials at $3 per foot. The company does not keep a surplus of materials on hand.
● Manufacturing overhead costs are applied at $12 per unit produced.

a. How many units must be produced in July?

b. What are the budgeted prime costs (direct materials and direct labor) for July?

c. What are the total budgeted manufacturing costs for July?