4. The following are budgeted data: Sales (units) 12.000 Production (units) 15,000 16,000 13,000 April May.. June 17,000 15,000 Each unit requires 0.75 hours of direct labor at a cost of S6.50 per hour. What is the cost of direct labor for May? 5. Pardise Company plans the following beginning and ending inventory levels (in units) for July July I July 31 40,000 50,000 Raw material Work in process 10,000 10,000 Finished goods80,000 50,000 Two units of raw material are needed to produce each unit of finished product If Pardise Company plans to sell 480,000 units during July, the number of units it would have to manufacture during July would be 6. Detmer Enterprises has budgeted sales for the next five months as follows January3,800 units March April May.4.600 units .400 units 7.200 units Past experience has shown that the ending inventory for each month should be equal to 10% of the next month's sales in units. The inventory on December 31 contained 400 units, which was in excess of the desired level of inventory. The company needs to prepare a Production Budget for the first quarter of the year The total number of units needed (i.e., unit sales plus desired ending inventory) in March is