From the following details provided by Nutshell Inc., prepare the cost of goods sold budget for the year 2015.

Direct material per unit????????????$65

Direct labor hours per unit??????????...2 hours

Direct labor rate per hour???????????.$50

Manufacturing overhead cost per direct labor hour?.$20

Beginning inventory units???????????1,000

Selling price per unit?????????????.$250

Assume that Nutshell Inc. has no closing stock at the end of each month.

Budgeted units to be produced First Second Third Fourth Quarter Quarter Quarter Quarter 15,000 18,000 21,000 24,000