6-37 Comprehensive operating budget, budgeted balance sheet. Skulas, Inc., manufactures and sells snowboards. Skulas manufactures a single model, the Pipex. In the summer of 2014, Skulas management accountant gathered the following data to prepare budgets for 2015: Materials and Labor Requirements Direct materials Wood 9 board feet (b.f.) per snowboard Fiberglass 10 yards per snowboard Direct manufacturing labor 5 hours per snowboard Skulas CEO expects to sell 2,900 snowboards during 2015 at