A company dedicated to the manufacture of doors, has information for 2019 and wants to prepare the operating budget for 2020.

For the production of the two "Fine" and "Commercial" models, two raw materials are used: Wood and Iron.

Commercial Fine

Wood 3.5 mts. 3 mts.

Iron 3 kgs. 3.5 kgs.

Hours MOD 2 hrs. 2.5 hours

Manufacturing overhead is applied based on labor hours. Child period cif of $ 165,240

Labor cost is $ 40 per hour

Below is the inventory information:

Commercial Fine Finished Units

Final desired inventory 2020 120 seats 210 seats

Starting inventory 2020 230 seats 410 seats

Raw Material Wood Iron

Final desired inventory 2020 1600 mts. 2,350 kg

Initial inventory 2020 1,200 mts. 4,700 kilos

The sales department expects the following sales for the period:

Commercial Fine

Units 1,800 1,700

Sale price $ 3,000.00 $ 4,000.00

The suppliers have communicated that the prices for 2020 will be:

Iron wood

Cost $ 150.00 $ 160.00

PREPARE THE OPERATING BUDGET

With this information, answer the following questions:

How much is the Fine Door sales budget for the period?