1. During the month of October, Minolta, Inc.'s production budget showed that 4,500 units will be produced and its sales budget showed that 4,800 cameras will be sold. The budgeted manufacturing costs for October are listed below:

2.Gildan, Inc. is the leading iPad manufacturer in Australia. Your budgeted sales for the first quarter of 2017 are as follows:

Company policy requires keeping units available at the end of each month equal to 20% of the next month's budgeted unit sales, and maintaining materials at the end of each month equal to 10% of the following month's production needs. Each iPad requires 4 pounds of material and 15 minutes of direct labor to produce. Employees are paid $ 15 per hour. Manufacturing overhead is applied at $ 5.40 per direct labor hour.

Requires: Prepare a direct labor budget for the month of February 28, 2017

Indirect labor $5.00 per camera Supplies $6.80 per camera Factory depreciation $36,000 Factory supervisory salaries 30,000 Fixed factory occupancy 44,000 Requiere: Prepare a manufacturing overhead budget for October 31, 2020. Months IPads Budgeted Production Units January 70,000 69,000 February 55,000 58,000 March 60,000 57,000