1. At the beginning of the period, the Fabricating Department budgeted direct labor of $85,100 and equipment depreciation of $27,000 for 3,700 hours of production. The department actually completed 4,900 hours of production.

Determine the budget for the department, assuming that it uses flexible budgeting. $

2. Pasadena Candle Inc. projected sales of 53,000 candles for January. The estimated January 1 inventory is 3,700 units, and the desired January 31 inventory is 6,000 units.

Prepare a production budget report in units for Pasadena Candle Inc. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Pasadena Candle Inc.
Production Budget
For the Month Ending January 31
Expected units to be sold
Desired ending inventory, January 31
Total units available
Estimated beginning inventory, January 1
Total units to be produced in January

3. Pasadena Candle Inc. budgeted production of 740,000 candles for the January. Wax is required to produce a candle. Assume 10 ounces of wax is required for each candle. The estimated January 1 wax inventory is 18,800 pounds. The desired January 31 wax inventory is 14,000 pounds. If candle wax costs $1.90 per pound, determine the direct materials purchases budget for January. (One pound = 16 ounces.) Round all computed answers to the nearest whole number. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Pasadena Candle Inc.
Direct Materials Purchases Budget
For the Month Ending January 31
Pounds of wax required for production:
Candles
Desired ending inventory, January 31
Total units available
Estimated beginning inventory, January 1
Total pounds to be purchased
Unit price	$
Total direct materials to be purchased in January	$

4. Pasadena Candle Inc. budgeted production of 740,000 candles for the January. Wax is required to produce a candle. Assume 10 ounces of wax is required for each candle. The estimated January 1 wax inventory is 18,800 pounds. The desired January 31 wax inventory is 14,000 pounds. If candle wax costs $1.90 per pound, determine the direct materials purchases budget for January. (One pound = 16 ounces.) Round all computed answers to the nearest whole number. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Pasadena Candle Inc.
Direct Materials Purchases Budget
For the Month Ending January 31
Pounds of wax required for production:
Candles
Desired ending inventory, January 31
Total units available
Estimated beginning inventory, January 1
Total pounds to be purchased
Unit price	$
Total direct materials to be purchased in January	$