2	Materials Budget
	Lamp Kits
	Needed for Production
	Desired Ending Inventory
	Total Needed
	Less: Beginning Inventory
	Total Purchases
	Cost per piece
	Cost of Purchases (Round to two places, $##.##)
3	Direct Labor Budget
	Labor Cost Per Lamp
	Production
	Total Labor Cost (Round to two places, $##.##)
4	Factory Overhead Budget
	Variable Factory Overhead:
	Variable Factory Overhead Cost Per Unit
	Number of Units to be Produced
	Total Variable Factory Overhead (Round to two places, $##.##)
	Fixed Factory Overhead
	Total Factory Overhead (Round to two places, $##.##)