a. Estimated sales for January: Bird house 15,000 units at $25 per unit Bird feeder 40,000 units at $15 per unit b. Estimated inventories at January 1: Direct materials: Wood 600ft. Plastic 1,000lbs. Finished products: Bird house 1,000 units at $15 per unit Bird feeder 2,500 units at $8 per unit c. Desired inventories at January 31 : Direct materials: Wood 500ft. Plastic 1,250lbs. Finished products: Bird house 1, 500 units at $15 per unit Bird feeder 3,000 units at $8 per unit d. Direct materials used in production: In manufacture of Bird House: Wood 0.80ft. per unit of product Plastic 0.10lb. per unit of product In manufacture of Bird Feeder: Wood 0.20ft. per unit of product Plastic 1.00lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $2.50 per ft. Plastic $0.80 per lb. f. Direct labor requirements: Bird House: Fabrication Department 0.40hr. at $18 per hr. Assembly Department 0.20hr. at $12 per hr. Bird Feeder: Fabrication Department 0.25hr. at $18 per hr. Assembly Department 0.10hr. at $12 per hr. g. Estimated factory overhead costs for January: h. Estimated operating expenses for January: i. Estimated other revenue and expense for January: j. Estimated tax rate: 25% 1. Prepare a sales budget for January. Birdina Homes & Feederc Inc. 2. Prepare a production budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. 3. Prepare a direct materials purchases budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Birding Homes \& Feeders Inc. Direct Materials Purchases Budget For the Month Ending January 31 Required units for production: Bird house Bird feeder Desired units of inventory, January 31 Total units available Estimated units of inventory, January 1 Total units to be purchased Unit price Total direct materials to be purchased 4. Prepare a direct labor cost budget for January. 5. Prepare a factory overhead cost budget for January. or negative numbers use a minus sign. Birding Homes \& Feeders Inc. Cost of Goods Sold Budget For the Month Ending January 31 7. Prepare a sellina and administrative expenses budqet for January. 8. Prepare a budgeted income statement for January. In the Other revenue and expense section, indicate expenses as negative amounts